Deductible expenses for influencers: what you can write off in Spain
A self-employed influencer in Spain can deduct every expense directly tied to their work: recording gear, editing software, a proportional share of phone and internet bills, training, outsourced services, and, if they work from home, a percentage of rent and utilities. For the tax office to accept a deduction, the expense must be backed by an invoice in your name, necessary to generate income, and recorded in your expense books.
What the tax office requires to accept an expense
Paying for something while you're self-employed isn't enough on its own for it to be deductible. An expense must meet three conditions: it has to be linked to your economic activity, backed by proper documentation, and reflected in your accounting. If you can't explain how it serves your work as a creator, it will be rejected in an audit.
The most common deductible expenses
- Equipment: camera, microphone, lighting, tripods, computer.
- Software and subscriptions: video/photo editing tools, royalty-free music libraries, planning tools.
- Phone and internet: only the proportional share you use for work.
- Home office: if you work from home, you can deduct a percentage of rent or mortgage based on the square metres used for your activity, plus roughly 30% of that share on utilities like electricity or water.
- Outsourced services: video editor, designer, community manager, accountant.
- Training related to your work as a creator.
- Insurance: health and professional liability.
- Per diems and travel for work, within the limits set by the tax authority.
- Self-employment contributions (cuota de autónomos) and social security.
If you regularly work with brands, many of these expenses overlap with managing several brand collaborations at once — the more campaigns you run, the more sense it makes to automate how each related expense gets logged.
What the tax office rejects (or scrutinises closely)
Everyday clothing and makeup aren't deductible, even if they appear in your videos: the tax office assumes they also serve your personal life. It's only accepted in very specific cases, like an outfit or props used exclusively for a one-off shoot. You also can't deduct leisure expenses disguised as "content," or invoices that aren't in your name.
Invoice, not receipt
To deduct an expense from VAT and income tax you need a full invoice, not a simple purchase receipt. Keep every invoice for the legally required period and keep your records tidy: it will save you trouble if the tax authorities ask you to justify an expense.
If you want to review the basics first, check our glossary entry on content creator tax basics.
How this fits into your quarterly taxes
Deductible expenses reduce the net income you pay income tax on (Modelo 130) and affect the VAT you settle every quarter (Modelo 303). If you invoice foreign brands, remember the VAT treatment changes: no Spanish VAT is added, and the transaction is reported on Modelo 349, as we detail in invoicing a foreign brand. And if what you receive is a product instead of money, check our guide on declaring gifts from brands, since that has its own tax treatment.
Frequently asked questions
Can I deduct the clothes I wear in my collaborations? Generally, no. The tax office considers everyday clothing and makeup to also serve your personal life, so it won't accept the deduction except in well-justified cases of exclusive, project-specific outfits.
Do I need an invoice to deduct an expense? Yes. A purchase receipt isn't enough to deduct VAT and income tax; you need a full invoice issued to you or your business.
Can I deduct part of my rent if I film content at home? Yes, proportionally to the square metres you dedicate to your activity, plus an additional percentage on utilities like electricity or internet.
What happens if my deductible expenses are higher than my income? That can happen, especially when you're starting out. Declaring a loss is legal as long as the expenses are real and justified, but if it repeats for several years in a row, the tax office may ask you to explain your business's viability.