As a freelancer in Spain, every cent counts. Maximizing your deductible expenses is key to reducing your tax burden on both Personal Income Tax (IRPF) and VAT. However, in the daily hustle, it's easy to overlook some perfectly legal deductions that could save you a significant amount of money at the end of the year. As of September 2026, with an eye on upcoming tax returns and the arrival of VeriFactu, keeping meticulous records is more important than ever.
Here is a list of expenses that many sole traders forget to include:
Home Office Expenses
If you work from home and have officially notified the Tax Agency (AEAT) via form 036 or 037, you can deduct a portion of your household expenses.
* Utilities (water, electricity, gas, internet): You can deduct 30% of the proportion of your home that you've declared as your workspace. For example, if you use 20% of your home for work, you can deduct 30% of that 20% from your utility bills.
* Other property expenses: Costs like property tax (IBI), community fees, or home insurance are deductible in the same proportion as the space you use for your business.
Professional Training and Subscriptions
Investing in yourself is deductible. Expenses for professional training and development are deductible as long as they are directly related to your business activity. This includes:
* Courses, workshops, and seminars.
* Subscriptions to specialized journals or professional content platforms.
* Fees for professional bodies and business associations.
* Purchasing technical books related to your field.
The Key: Flawless Records and the Arrival of VeriFactu
For an expense to be deductible, it must be linked to your economic activity, justified with a proper invoice, and correctly recorded in your books. This is where the upcoming VeriFactu regulation becomes critically important.
Starting July 1, 2027, all freelancers and small businesses must use an invoicing software that complies with VeriFactu requirements. This means invoice recording will become digital and standardized. A VeriFactu ERP integration or implementing a VeriFactu gateway for existing software will be mandatory. If you're worried about how to import Factusol to VeriFactu, or manage the migration from tools like Sage 50 or Holded, it's time to plan. Even those looking to import Excel to VeriFactu will need to adopt a certified system that communicates with the AEAT, often through the VeriFactu API. To fully understand this new regulation, check out our VeriFactu Guide for Freelancers: Complete Manual.
To be prepared and ensure you don't lose any deductions due to poor record-keeping, it's crucial to act now. A software like Fakturia.es not only helps you maintain exhaustive control over your expenses but is also already fully compliant with the Anti-Fraud Law and VeriFactu requirements, ensuring a smooth and surprise-free transition.