Car insurance
Car insurance follows the same use test as the vehicle. Insurance on a fully private car is not a business cost. You confirm the percentage.
The same use as the car
If the passenger car is partly used for the activity, the policy can enter in that same part, the part you can justify. It is not a separate expense with its own 100% rule. The app does not set the percentage for you.
- It follows the vehicle’s business use.
- A purely private car stays out.
- You confirm the percentage.
A private car does not qualify
A policy on a vehicle you do not use in the activity does not become an expense because the insurer bills you. You confirm the category and the percentage. The test is in deductible expenses.
Common questions
Is car insurance deductible?
It follows the use of the vehicle. If the car is purely private, the insurance is not a business cost. You confirm the percentage.
Does the app set the policy at 100%?
No. You confirm a percentage you can justify, the same use test as the car.
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.