Business expenses for directors and shareholders · Spain

Practical answers about travel, receipts and expenses for your business.

Country determines the rules. Language is independent.

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Your questions, in practice · Spain

Can directors claim business expenses?

Yes. A director can recover costs paid personally for the company’s business, such as travel, business meals, accommodation or work purchases. Provide receipts and the purpose as for any reimbursement. Keep the director’s personal spending separate from company costs.

Can directors use their personal vehicle for business?

Yes. Separate business mileage from private trips and retain the reimbursement calculation. Also check that your motor insurance covers business use. If the company already pays for the vehicle and its costs, do not treat it as a privately funded car for the same reimbursement.

How do employee and director expenses differ?

Employees and directors must both substantiate the business connection. Their status may change the treatment of allowances and benefits. Identify the recipient and repay documented business costs without confusing repayment with salary, director remuneration or dividends.

Can expenses be reimbursed before the first revenue?

Yes. A business can incur prospecting or launch costs before its first sale. Retain the invoice and explain its connection to the business project. If spending predates incorporation, the company’s assumption of it must be formalised; an old personal purchase does not become a launch expense.

Can shareholders recover costs advanced for the company?

Yes, if the shareholder genuinely paid a company expense. Attach the invoice, payment evidence and business purpose, then record the advance and repayment. The repayment returns money advanced; it should not disguise salary or a dividend.

Official sources and reference period

Amounts apply to the periods specified in the answers. The official texts below explain the conditions and exceptions.

These answers describe general rules for the selected country and stated periods. They are not personalised legal, tax or accounting advice. Your accountant can help apply them to your business.