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Type of expense

VAT

Document for deduction

IRPF

Business lunch with clients

❌

Full invoice, expenditure justification including income

✅

Gasoline & vehicle expenses

✅

Only full invoices are accepted

❌

Computer hardware & tangible assets

✅

Full invoice

✅

Health isurance

❌

Bank statement

✅

Home office utility bills

❌

Full invoice

✅

Professional expenses(like Xolo)

✅

Full invoice

✅

Social security & professional fees

❌

Bank statement

✅

Transportation & accommodation

❗

Full invoice, expense justification related to an income

✅

Food & drinks

❌

Full invoice, expense justification related to an income

✅