Taxes
New tax deductions for self-employed in 2026
Complete overview of deductions a self-employed worker can apply in the 2026 income tax return: training, remote work, vehicle, meals, and pension plans.
Source: Spanish Tax Agency (AEAT), Income Tax Act 35/2006.
Key takeaways
A self-employed worker who optimizes deductions can reduce their tax bill by between 2,000€ and 6,000€ per year without any irregularity.
- Home utility expenses (electricity, water, internet) are deductible at 30% of the proportion corresponding to the workspace.
- Professional training linked to the activity allows deducting courses, books, and specialized subscriptions without a specific limit.
- Contributions to self-employed pension plans have a limit of 10,000€ per year combining individual and employer contributions.
Remote work deduction and home expenses
If you work from home, you can deduct 30% of utilities (electricity, water, gas, internet) corresponding to the percentage of the property used for your activity. For example, if your office takes up 20% of the home, you deduct 30% of 20% of each bill.
Rent or property depreciation is also deductible in the same proportion. This is an expense that many self-employed workers overlook due to lack of knowledge.
Quick tips
- Always keep utility bills and note in your accounting the percentage applied to justify it to the Tax Agency.
Training, vehicle, and meals: what you can actually deduct
Training expenses are deductible as long as they are related to your activity: online courses, technical books, subscriptions to professional tools, or attendance at industry conferences. They do not need to be official or accredited courses.
The vehicle is only 100% deductible if used exclusively for business (difficult to justify except in some sectors). Meal expenses at restaurants are deductible with limits: 26.67€/day in Spain and 48.08€/day abroad, always with invoice and justification of the meeting.
Quick tips
- Use an expense management app to photograph your receipts and classify them in real time. That way nothing slips through at year-end.
Pension plans and health insurance: guaranteed tax savings
Self-employed workers can contribute up to 10,000€ per year to individual or simplified employment pension plans (PPES), deductible directly from the income tax base. At a marginal rate of 37%, that equals a tax saving of up to 3,700€.
Health insurance (private health) has a specific deduction of up to 500€ per year for the self-employed worker, 500€ for their spouse, and 500€ for each child under 25 living in the household.
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