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As a general rule, the Tax Office establishes minimum requirements for autónomos to deduct VAT and Personal Income Tax (IRPF) payments on their professional expenses:

• They must have a direct and exclusive relationship with your economic activity, and those related to personal life are excluded.
• They must be properly justified with the corresponding invoice, receipt, or proof of payment (the invoice must contain all mandatory formal data such as Tax Identification Number (NIF), full name, date, description of the purchase, breakdown of VAT, and taxable base).
• They must be recorded in the accountancy by the autónomo.

You can review in more detail which category of expenses you can include in your economic activity by checking our FAQ - "All you can deduct as a freelancer in Spain”