Evidence guide · UK ↔ ES deductibility

Can you deduct your own meals when travelling for work (dietas)?

Reviewed 2026-07 · General information, not tax advice
🇬🇧 UK (HMRC)
± Conditions apply

Reasonable subsistence on genuine business trips

Your own meals are allowable when travelling for business outside your normal working pattern — a client visit in another city, an overnight stay. Everyday lunches near your usual base are personal.

🇪🇸 Spain (AEAT)
± Conditions apply

Dietas with strict conditions — up to €26.67/day domestic

Autónomos can deduct their own meal costs on working days away, up to €26.67 per day in Spain without an overnight stay (€53.34 with one; higher abroad) — but only if the meal is in a hospitality establishment, paid electronically, and tied to a justifiable working displacement. Cash payments kill the deduction.

If you file in both countries

Both systems allow travel meals but define the boundaries differently, and Spain's electronic-payment rule is absolute. Pay by card everywhere and the same receipt satisfies both sides.

Evidence to keep

  • Restaurant factura or receipt, paid by card — never cash for Spanish dietas
  • Something that evidences the trip: client meeting invite, ticket, or calendar entry

Frequently asked questions

Can I deduct my lunch when working from my usual coworking space?

No — in both countries, everyday meals near your normal base are personal costs. The deduction is for displacement, not routine.

Why was my cash-paid meal rejected in Spain?

The dietas rules require electronic payment as a hard condition. A cash meal fails even if everything else about the trip is legitimate.

Forensix provides software for organizing tax records and producing estimates. We are not registered tax advisors; rules change and individual circumstances differ. Treat this page as general information and confirm your own case with a gestor or accountant before filing.

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