Income Tax for Self-Employed Lawyers 2026: Which Expenses Are Deductible and How to Document Them

# Income Tax for Self-Employed Lawyers 2026: Which Expenses Are Deductible

As a self-employed lawyer under direct assessment (estimación directa), you can deduct expenses "necessary to obtain income" (Arts. 28 and 30 LIRPF). AEAT accepts expenses if they are: correlated with the activity, recorded in accounts, documented with an invoice or receipt, and paid.

Key Deductible Expense Categories

Office and Utilities

• Separate office: 100% deductible if exclusively used for professional activity
• Home office room: deductible in proportion to dedicated surface area (typically 15-25%)
• Utilities for home office room: DGT ruling V2382-22 allows 30% of the surface proportion

Technology and Software

• Computer, monitor: 100% if exclusively professional use; proportional if mixed
• Legal software subscriptions (Lexiel, databases): 100% deductible
• Mobile phone: DGT allows 50% if mixed use (V2030-23)
• Internet: same as phone, 50% if mixed use

Training and Professional Publications

• Masters, specialisation courses, legal conferences: 100% deductible
• Legal books and specialist journals: 100% deductible
• Bar association membership fee: 100% deductible (mandatory for practice)

Professional Insurance

• Professional liability insurance (RC): 100% deductible
• Own health insurance (and spouse/children): up to €500/year (Art. 30.2.5ª LIRPF)

Social Security (RETA)

The self-employed quota paid to RETA: 100% deductible as an activity expense (Art. 30.2.1ª LIRPF).

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