Are autónomo social security and UK National Insurance deductible?
NICs are not deductible from profits
Class 2 and Class 4 National Insurance are calculated on your profits but are not themselves deductible expenses — they come after the profit line, not before it.
The monthly cuota is fully deductible
Your autónomo social security contribution — the monthly cuota — is a fully deductible expense against your IRPF. On a mid-bracket quota that's hundreds of euros a year of real tax saved, automatically, just by booking it.
If you file in both countries
An asymmetry that surprises accountants on both sides: the Spanish system taxes you monthly but hands part of it back through deductibility; the UK system doesn't. Make sure your Spanish return actually includes the cuota — it's occasionally missed by DIY filers.
Evidence to keep
- ✓Seguridad Social monthly charge on your bank statement (the recibo)
- ✓Your TGSS registration details, once, for the file
Frequently asked questions
Is the cuota deductible even during the tarifa plana?
Yes — you deduct what you actually pay, whether that's the reduced flat rate or a full income-based bracket.
Can I deduct UK NICs on my Spanish return, or vice versa?
Cross-border social security is governed by coordination agreements and depends on where you're liable to contribute — a genuine gestor/accountant question, not a DIY one.
Catalejo provides software for organizing tax records and producing estimates. We are not registered tax advisors; rules change and individual circumstances differ. Treat this page as general information and confirm your own case with a gestor or accountant before filing.