Requirements of a deductible expense
A deductible expense is linked to the activity, justified and recorded. There is no closed list of concepts. Factura Fácil proposes a percentage from the category and you confirm it. That proposal is not a legal opinion.
What it has to meet
The cost has to serve the activity, be justified with a document and be recorded. The tax agency does not publish a closed list of concepts that always qualify. What fits one trade may not fit another. The app category proposes a deductibility percentage from what you configured.
- Linked to the activity.
- Justified with a document.
- Recorded, and you confirm the percentage.
The proposal is not a legal opinion
You confirm the percentage. If the use is mixed, do not mark 100% without a reason you can explain. The category proposal does not replace your gestoría. The overview is in deductible expenses.
Common questions
Is there a closed list of deductible expenses?
No. The cost has to be linked to the activity, justified and recorded. The concept depends on your activity.
Is the percentage the app proposes a legal opinion?
No. It is a category proposal. You confirm it. It does not replace your gestoría.
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.