Web ads and a domain
Ads, a domain and hosting you use for the activity are costs of that activity. A personal blog with no link to the business is not. Record the invoice.
When it belongs to the activity
A campaign, a domain or hosting that helps clients find you, or that you use to work, can be justified with the invoice in your name. The expense is recorded and you confirm the category.
- Ads for the activity.
- The business domain and hosting.
- Work software is a separate guide: software and a gestoría.
- With the invoice.
A personal blog is not enough
A hobby site, with no relation to what you invoice, does not become business advertising because it is on the internet. Do not record it as an activity expense. The test is in deductible expenses.
Common questions
Are a domain and hosting deductible?
They can be, when they are for the activity. Record the invoice. A personal blog with no link to the business is not.
Does a personal ad count as business advertising?
No, if there is no link to the activity. The cost has to be tied to what you invoice.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.