Evidence guides · UK ↔ ES

Is it deductible? Both verdicts, side by side.

The expenses British freelancers and expats in Spain actually ask about, answered under both HMRC and Hacienda rules — with the evidence each side expects you to keep. General information, not tax advice: your gestor has the final word.

Laptop / computer
🇬🇧 UK 🇪🇸 ES

Whether a laptop is deductible as a UK sole trader and as a Spanish autónomo: capital allowances, amortization, mixed personal use, and the paperwork each tax office expects.

Mobile phone bill
🇬🇧 UK ±🇪🇸 ES ±

Deducting a mobile phone bill as a UK sole trader (business proportion) vs as a Spanish autónomo, where Hacienda expects a dedicated business line.

Home office (rent & utilities)
🇬🇧 UK ±🇪🇸 ES ±

Home office deductions for UK sole traders (flat rate or proportion) and Spanish autónomos (the 30% utilities rule, declared m² and the rent problem), side by side.

Car & fuel
🇬🇧 UK ±🇪🇸 ES

Car and fuel deductions compared: UK mileage rates for sole traders vs Spain's exclusivity rule that blocks most autónomos from deducting passenger cars for IRPF.

Client meals (representación)
🇬🇧 UK 🇪🇸 ES ±

Client entertaining is not allowable for UK sole traders, while Spain allows atenciones a clientes capped at 1% of turnover. The rules, the cap and the paperwork.

Own meals while travelling
🇬🇧 UK ±🇪🇸 ES ±

Subsistence rules for UK sole traders vs Spain's dietas for autónomos: the €26.67/day limit, the electronic-payment condition, and when your own food is deductible.

Private health insurance
🇬🇧 UK 🇪🇸 ES

Private health insurance is not allowable for UK sole traders, but Spanish autónomos can deduct up to €500 per family member. The conditions and limits.

Coworking membership
🇬🇧 UK 🇪🇸 ES

Coworking membership is one of the cleanest deductions on both sides — allowable for UK sole traders and deductible for Spanish autónomos with a proper factura.

Software & SaaS subscriptions
🇬🇧 UK 🇪🇸 ES

SaaS and software subscriptions — Adobe, GitHub, hosting, accounting tools — are deductible for UK sole traders and Spanish autónomos. What to keep, and the foreign-VAT wrinkle.

Training & courses
🇬🇧 UK ±🇪🇸 ES

UK rules distinguish updating existing skills (allowable) from learning a new trade (not). Spain deducts training related to your activity. The line, with examples.

Flights & business travel
🇬🇧 UK ±🇪🇸 ES ±

When flights between Spain and the UK are deductible business travel — client visits, conferences — and when family trips disqualify them. Both tax offices' view.

Clothing
🇬🇧 UK 🇪🇸 ES

Ordinary clothing is not deductible in the UK or Spain, even for client-facing work. The exceptions: protective gear, uniforms and branded workwear.

Social security (cuota / NICs)
🇬🇧 UK 🇪🇸 ES

The Spanish autónomo quota is fully deductible against IRPF; UK Class 2 and Class 4 National Insurance are not deductible from trading profits. An asymmetry worth knowing.

Glasses & eye tests
🇬🇧 UK 🇪🇸 ES

Glasses and eye tests are generally not deductible for UK sole traders or Spanish autónomos, despite screen-heavy work. Why, and the narrow exceptions.

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