Taxi and public transport
A taxi or a train for the activity can be a cost if you keep the receipt. The commute from home to your usual workplace is not a business trip.
With the receipt for the trip
The ticket or the taxi receipt justifies the trip when the purpose is the activity: a client, a supplier, an errand for the business. You record the document and confirm that the trip belongs to that work.
- A taxi, train or other transport for the activity.
- With the receipt.
- You confirm the purpose.
The regular commute stays out
Going from home to the place where you work every day does not become a meal allowance or a business trip because you paid the fare. That commute is excluded. The expense test is in deductible expenses.
Common questions
Is a taxi to see a client deductible?
It can be, with the receipt, if the trip is for the activity. You confirm the purpose.
Does the train from home to my usual work count?
No. The commute from home to your usual workplace is not a business trip.
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.