An autónomo’s mobile phone
A phone you use for the activity can be partly deductible. If it is also personal, do not deduct 100% without a reason. You confirm the percentage. The app does not decide it.
Mixed use
The line, the handset or the plan fee can be linked to the activity. If you also use the same number for private matters, the cost is mixed. The percentage has to be one you can justify, not the one that makes the quarter look smaller.
- It can be partly deductible.
- Personal use is not 100%.
- You confirm the percentage.
The app does not choose the percentage
The category may propose a figure. You confirm it or correct it. It is not a legal opinion. How to record the expense is in expense tracking.
Common questions
Is an autónomo’s phone always 100% deductible?
No. If it is also personal, do not deduct 100% without a reason. You confirm the percentage.
Does the app decide which part of the phone belongs to the activity?
No. It may propose a category percentage. You confirm it.
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.