Working from home is increasingly common for self-employed professionals in Spain. But when your home also becomes your workplace, understanding which expenses you can deduct, and how much, can make a big difference in your tax bill.
This guide explains exactly what you can deduct, how the calculations work, and what rules Hacienda applies. You’ll also find examples and a practical FAQ at the end.
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1. What Home-Office Expenses Can Self-Employed Workers Deduct?
If you are registered as autónomo and you work from home, the law allows you to deduct certain expenses, but only if the workspace meets specific conditions.
The main deductible categories are:
Utilities (Supplies)
You may deduct a portion of: electricity, water, gas or heating, Internet, telephone.
These are deductible only if part of your home is officially assigned to your professional activity.
Housing Costs (Rent or Ownership)
Depending on whether you rent or own, you may deduct:
- Rent (if you are renting)
- Mortgage interest and amortization (if you own)
- IBI (property tax)
- Homeowners’ insurance
- Community fees (gastos de comunidad)
- Repairs and maintenance
These are deductible in proportion to the percentage of your home used for work.
Furniture, Equipment & Office Materials
These expenses are fully deductible when used for professional activity:
- Computers, monitors, printers
- Software and subscriptions
- Stationery and printing materials
Professional Services and Other Business Costs
Any service directly connected to your activity is deductible:
- Accounting or gestoría services
- Legal services
- Online tools
- Hosting, domains, and digital platforms
2. Conditions You Must Meet to Deduct Home-Office Expenses
You must declare the part of your home used for work
You can do this by submitting Modelo 036, specifying the square meters used exclusively for professional purposes.
The workspace must be clearly defined and separate
Hacienda requires a specific room or delimited area.
Spaces with mixed use (living room, bedroom corner, kitchen table) typically do not qualify.
Deductions must be justified with invoices
You must be the invoice holder (e.g., your name on utility bills) and keep all receipts.
3. How to Calculate Your Home-Office Deductions
There are two different rules, depending on the type of expense.
Utilities (electricity, gas, water, internet, telephone)
Supplies follow a special formula:
You can deduct 30% of the proportion of your home used for work.
Formula:
Deduction = (Workspace m² / Home m²) × 30% × Total bill
Example:
- Home: 100 m²
- Office room: 20 m² → 20%
- Monthly utilities: €200
Deduction = 20% × 30% × €200 = €12/month
Rent, Mortgage Costs, and Property-Related Expenses
These follow simple proportional deduction (no 30% rule).
Formula:
Deduction = Proportion of home used for work × Total expense
Example:
- Rent: €900
- Workspace: 20%
Deduction = €900 × 20% = €180/month
4. Practical Example: Combined Deductions
Let’s combine the examples above:
- Utilities deductible: €12/month
- Rent deductible: €180/month
Total monthly deduction: €192
Annual deduction: €2,304
5. Common Mistakes to Avoid
- Working from a shared space: not deductible.
- Not declaring the home-office area in Modelo 036: no deductions allowed.
- Trying to deduct 100% of internet or electricity: not permitted.
- Lacking invoices or bills in your name: expense rejected.
FAQs about deductible expenses if you work at home
1. Can I deduct 100% of my utilities if I work from home every day?
No, you can’t. Utilities follow the rule: (Workspace %) × 30%. You can never deduct the full amount.
2. Do I need to exclusively use a room for work?
Yes. The space must be exclusively for your activity. Shared rooms do not qualify.
3. If I rent my home, can I deduct part of the rent?
Yes, you can deduct the percentage of the home used for work. This deduction does not apply the 30% reduction (that rule is only for utilities).
4. What if the utility bills are in my partner’s name?
Hacienda usually rejects deductions for invoices not issued in your name. Ideally, your name should appear on the bill.
5. Can I deduct furniture like a desk or an ergonomic chair?
Yes, if you use them for your professional activity. They may be deductible as expenses or amortizations depending on the value.
6. Do I have to change my rental contract to deduct rent?
No, you only need to declare the home-office area in Modelo 036. However, it’s recommended to keep a written landlord authorization.
7. What happens if I move to another home during the year?
You must update your tax address and home-office details in Modelo 036. Deductions are applied proportionally for each property.
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