Essential Tax Deductions for 2026

As 2026 approaches, audiology clinics can optimize their tax burden through a series of tax deductions. Medical equipment, continuing education, professional vehicles, or management software are just some of the expenses that can reduce your bill with the Spanish Tax Agency (AEAT).

These tax deductions help clinics reduce their tax liability and maintain more efficient financial management.

According to the official regulations published by the Spanish government, an expense is deductible as long as it meets the requirements set by the Tax Agency: it must be linked to the business activity, properly invoiced, and accurately recorded in the accounts (see official AEAT requirements).

Understanding which expenses are deductible and how to justify them correctly is key to keeping your accounts clear and making the most of the available tax benefits. In this article, you’ll learn how to apply these tax deductions in your audiology clinic, how to adapt them to your business structure (self-employed, limited company, or partnership), and what documentation you need to keep.

What Expenses Can an Audiology Clinic Deduct?

Tax deductions for audiology clinics cover most of the expenses necessary to operate the business. The key is that they must be directly related to professional activity, properly invoiced, and paid through traceable means (transfer, card, etc.). Applying tax deductions correctly is essential to avoid accounting errors and make full use of the benefits allowed by law.

The taxes that most affect audiologists include personal income tax (IRPF), value-added tax (VAT), and, in some cases, the equivalence surcharge.

Tax Deduction Table 2026

Below is a practical table for your clinic — essential information to correctly apply tax deductions to your practice.

Note: Percentages are indicative. Final deductibility depends on the degree of business use and AEAT criteria (see official AEAT requirements).
If your clinic sells products directly to the public, review the special regime for the equivalence surcharge (AEAT).

– Medical Equipment and Hearing Aids

Medical or technical equipment used for diagnostics or hearing aid fitting is deductible. This includes audiometric booths, audiometers, otoscopes, 3D printers, and demonstration hearing aids.

– Training and Conferences

Professional training expenses are fully deductible when related to the activity: master’s programs, courses, or attendance at audiology or hearing health conferences.

– Professional Vehicle

Vehicles used for home visits or material transport can be partially deducted. If exclusive use is proven, 100% may be deducted.

– Supplies and Consumables

Batteries, tubes, molds, ear protectors, or cleaning kits are considered deductible audiology expenses.

– Management Software and Technology

Management, billing, and accounting software, such as Audyum, are considered deductible productive investments. Additionally, Verifactu helps clinics comply with the new e-invoicing requirements that will be implemented progressively.

Differences by Legal Structure

Your business structure also determines how tax deductions are applied, as each type of entity is taxed differently:

• Self-Employed

Declares deductible expenses under personal income tax (IRPF). Payments must always be made from a professional account to justify deductions.

• Limited Company (SL)

Deductions apply under corporate tax. It is advisable to use software that allows automatic export of accounting reports.

• Partnership

Each partner declares their proportional share of income and expenses under personal income tax (IRPF).

IRPF and Equivalence Surcharge: How to Apply Them Correctly

IRPF applies to earned profits, while the equivalence surcharge affects those who purchase goods for resale without modification (for example, hearing aids).

You can consult official information about this regime on the AEAT website:

👉 Special Regime for the Equivalence Surcharge (AEAT)

Understanding how this regime impacts your billing is key to correctly applying tax deductions in your accounting.

Documentation Required by the Tax Agency

🧾 Mandatory Invoices

These represent accounting documents required by law (invoices, receipts). They must include the clinic’s name, tax ID (CIF), date, description, and taxable amount.

💻 Expense Records

This represents digital invoice management and traceability through software such as Audyum.

In addition, the cash module allows you to control all cash and card transactions, with daily balancing and automatic reconciliation.

Thanks to this integration, you can export all accounting data in a format compatible with your accountant, ensuring full traceability in case of a tax review.

⏳ Timing Criteria

Expenses are deductible only in the fiscal year in which they are incurred, except for investments or equipment that must be depreciated over several years.

📆 Tax Calendar 2026

🚨 Common Mistakes That Can Lead to an Audit

• Using invoices without complete details or missing tax ID.
• Mixing personal and professional expenses.
• Failing to record deductible payments through traceable means.
• Not keeping receipts for at least four years.

Understanding and correctly applying your tax deductions can make the difference between efficient accounting and an unnecessary audit.

🔄 Keep Learning and Stay Up to Date

Tax management is constantly evolving, and at Audyum, we want your clinic to always stay ahead.
If you found this article useful, don’t miss these related guides:

• Verifactu 2025: The Essential Guide for Your Clinic
• Boost Your Billing Workflows in 2025
• Kit Digital: digitaliza tu gabinete con Audyum

Your patients, your clinic, your peace of mind.