Evidence guide · UK ↔ ES deductibility

Are training courses deductible for freelancers in the UK and Spain?

Reviewed 2026-07 · General information, not tax advice
🇬🇧 UK (HMRC)
± Conditions apply

Updating existing skills: yes. A new trade: generally no

HMRC allows training that maintains or updates skills in your existing trade — a developer taking an advanced course, a designer learning new tooling. Training to enter a different line of work is treated as capital and generally not allowable for sole traders.

🇪🇸 Spain (AEAT)
✓ Deductible

Deducible when linked to your activity

Courses, conference tickets and professional training connected to your declared activity are deductible for autónomos. Keep the link to your epígrafe (activity heading) obvious — a marketing course for a marketer is easy; a scuba course is not.

If you file in both countries

Spain is somewhat more generous here; the UK's existing-trade test catches people retraining. If a course straddles the line, decide the claim per country rather than assuming symmetry.

Evidence to keep

  • Invoice from the course provider with your details (NIF for Spanish claims)
  • The course syllabus or landing page — evidence of the link to your activity

Frequently asked questions

Is a Spanish language course deductible for an expat freelancer?

Usually hard to defend in either country — it improves your life generally, not your specific trade. Exceptional cases exist; ask your gestor before claiming.

What about conference travel?

The ticket follows the training rules; the travel follows each country's travel rules. Keep both sets of receipts.

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.

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