Expenses

Everything you pay for your business: a fuel receipt, a software subscription, another professional's invoice or a computer you depreciate over several years. Each one reduces the net profit and contributes its deductible VAT.

The table#

It works like the invoices one: multi-select, right-click (with «Download the document» on imported ones), copy cells, undo. The columns are number or reference, supplier, date, base, deductible VAT and total. Besides the search box (supplier, reference or date) there are two filters: by category (several at once, or “Uncategorised”) and by project.

Pinned to the bottom, the same totals bar as in invoices: base, deductible VAT and total, each figure under its column and always in view. At the top, the header stays fixed too, with the rows passing underneath. As there, it belongs to the desktop: on mobile there is no table, so there is no bar.

Expenses from earlier years you're still depreciating appear at the end, set apart under “Depreciation from previous years”, with the quota due this year.

Creating an expense#

+ Expense, or the E key from any page. It's a grouped list, like the invoice one, with the expense type on top at full width, because it changes the fields. Below, the receipt adds up the base, the deductible VAT and the IRPF and gives the total.

General#

For receipts and ordinary invoices. You type the total paid (what the receipt says) and the VAT %; Fyal backs out the base and the deductible VAT. If there's no VAT (an insurance policy, a fee), put 0.

With IRPF withholding#

For invoices from other professionals or subcontractors where you withhold. Here you type the base, the VAT and the % of IRPF withheld, and the form works out the total to pay (base + VAT − IRPF). With their tax ID and invoice number come the quarterly Modelo 111, the annual 190 and the withholding certificate you'll have to issue them (see Taxes). At 19%, it's the rent on your premises: it goes in the 115 and the 180.

The Professional services category is this same type: adding it to an expense switches it to «With IRPF withholding», and removing it puts it back to «General».

The other fields#

If there's already an expense from that supplier with the same total and the same date, Fyal warns you before saving the new one: Save anyway or cancel.

Categories#

Fyal ships sixteen: Software, Subscription, Hardware, Office, Transport, Food, Training, Marketing, Services, Professional services, Telecoms, Rent, Insurance, Social Security, Taxes and Other. You can add your own by typing in “Another category…”. Categories feed the Overview's “Expenses by category” block and the table filter.

VAT-free expenses in another currency#

An expense from a supplier outside the EU doesn't always go the same way in VAT: its category decides. If the supplier is in another EU country, a service or a good goes as an intra-EU acquisition (and in the 349); if they're Spanish, nothing is declared even if they bill in another currency.

Categorise with AI#

If you have uncategorised expenses, the table shows a Categorise N with AI button. It sends them in batches and assigns the best-fitting tag from supplier and amount. Afterwards you can change any of them from right-click → Category.

Expenses with their own rule#

A few expenses aren't deducted in full: a car you also use privately, home power, your own meals. Choosing their category brings up the What it is row, and its i says how much your tax authority lets you deduct. The receipt shows the VAT you actually deduct.

VAT is the same everywhere: for a car, 50 %; for the home, the office share of power, water and gas (none in Bizkaia, and none for internet); for meals, what's deducted; with clients, none. The same goes for VAT on a purchase from another EU country or at customs. VAT you can't deduct counts as an expense on your tax return. The home share comes from Settings and changes with it; an expense can carry its own.

If expenses from a petrol station, a power company or a health insurer don't say, Kaperu asks once per supplier.

Depreciation#

A computer, a camera, a desk: assets that last years aren't deducted at once, they're spread. In the form you set the years and Fyal builds the schedule. Each year deducts its quota in the tax return; the instalment (130) doesn't count it, so you pay a little more up front and get it back there. When you switch years, the expense reappears at the end of the table as “Depreciation {year}”.

The quota is prorated from the purchase month: equipment bought in September deducts only 4/12 of the annuity the first year, and what's left is charged in a final tail year. That keeps the split within the rules and doesn't inflate the purchase year's expenses.

The split is only for income tax. The purchase's VAT is deducted in full in the quarter you buy, and only counts as an “investment good” from €3,005.06; below that, it goes with ordinary expenses.

Each tax authority sets a range of years by type of asset, which Fyal takes from its category (Hardware, Office or Transport). Outside it the expense isn't saved, and an older one shows in amber in the table. Below a certain amount, the asset can be deducted in full in the year of purchase:

It assumes the asset is new and your business is small, the usual for a freelancer. In the Basque simplified method and Navarre's special method, depreciation isn't deducted separately. Something you also use privately is marked in “What it is” (see above).

Importing receipts and invoices#

Same as issued invoices: the + → Import button, or drag the files onto the Expenses page. It takes PDF, JPG, PNG and HEIC: a receipt photographed with your phone is fine. On your phone, + → Photo of a receipt opens the camera and sends the photo to the importer. The AI reads the whole document (supplier and their country, date, reference and amounts) and Fyal checks the figures add up to the printed ones. The document isn't stored: Fyal keeps the data and discards it. Anything it can't read arrives empty and the row stays amber until you look at it; an expense in another currency without an exchange rate isn't saved; and anything already there from the same supplier with that reference is flagged as a duplicate. An expense with another country's tax (the BTW on a car hire in Belgium) goes in at 0 % with a grey tag showing the country: that tax isn't deductible here and stays inside the expense. A company outside the EU with a VAT number starting with EU (Figma, for example), on the other hand, charges you Spanish VAT even if it only says «Tax»: it goes in at its rate and is deductible. If the document has no base (a plane ticket that only shows the total), the total read appears in grey and, once you pick the VAT, the base is worked out from it. An expense with withholding goes in as «With IRPF withholding»; at 19 %, as rent, and it goes to the 115 and the 180. The step by step is under Invoices → Import.