The invoicing software Declarando has identified the summer expenses that generate the most controversy among the self-employed and the Tax Agency. Travel, accommodation, coworking, or vehicle: they are only deductible if they are directly linked to the activity and are properly documented.
More and more self-employed individuals are taking advantage of the summer to work from holiday destinations, combining leisure and business. However, this practice —known as workation, bleisure, or blurring— clashes with tax regulations that require deductible expenses to be directly related to economic activity and to be substantiated. According to the latest data from the INE, 47.7% of those able to telework did so effectively in 2025, which has raised questions about which expenses are accepted by the Tax Agency.
Marta Zaragozá, spokesperson for Declarando —a invoicing and tax management platform— points out that "thanks to digitalisation and the rise of remote work, many professionals take advantage of the summer months to travel without interrupting their activity." But she warns: "When work and leisure coexist during the same trip, it is essential to be able to substantiate which expenses are genuinely related to professional needs, as the Tax Agency may consider that certain expenses pertain to personal matters."
The experts at Declarando have prepared a guide with expenses that may be deductible —as long as they meet requirements and are justified— and those that are unlikely to pass a tax inspection.
Expenses that can be deducted (with nuances)
Travel, accommodation, and work meals. Travel by plane, train, or taxi, as well as accommodation, are deductible if they respond to a professional need: meetings with clients, visits to suppliers, fairs, or conferences. When the trip combines work and vacation, only the part directly related to the activity can be allocated. Meal allowances are also deductible if incurred in hospitality establishments, paid electronically, and justified with an invoice. The Tax Agency may require emails, agendas, or any document that substantiates the professional purpose of the trip.
Coworking spaces. The cost of renting a workspace during a trip is deductible if it relates to the development of the activity and is documented with an invoice. More and more self-employed individuals are turning to these spaces to have a suitable place outside their usual home.
Vehicle and fuel. In personal income tax, expenses for private use cars are not deductible unless the vehicle is exclusively used for economic activity. In VAT, the regulations presume a 50% allocation for mixed-use cars, a percentage that can be modified if a different degree of professional use is substantiated.
Internet and communications. The contracting of internet connections, data packages, or communication services used for the activity during a trip may be deductible if there is a direct link to the activity and is documented accordingly.
Expenses that are not deductible (generally)
Holiday apartments and their utilities. A common mistake is thinking that working from a holiday apartment makes the rent a deductible expense. The Tax Agency considers that, unless it is substantiated that the accommodation responds exclusively to a professional need and not for rest, it is not deductible. Neither are the utilities (electricity, water, gas) of such accommodation if they are not related to the activity.
The experts' recommendation is clear: pay with a card, request a complete invoice, and keep all documentation that substantiates the professional purpose of the expense. In case of doubt, it is best to consult a tax advisor before including the item in the declaration.
You may also like
