A coworking membership can be a clear business expense when the space is used for work, client meetings, calls, correspondence or carrying out an economic activity. The key is not simply saying it is useful, but being able to show the real link with the activity.
The Spanish Tax Agency summarises three basic requirements for a deductible expense: it must be linked to the economic activity, properly justified and recorded in the accounts or mandatory ledgers. In practice, this means a complete invoice, the correct tax ID and a reasonable explanation of why the service is used for work.
In the Canary Islands, IGIC also matters. If you are under the general regime and carry out transactions that allow deduction, the IGIC charged may be deductible when the formal requirements are met. If you are under a special regime such as REPEP, or if business and personal use are mixed, the treatment may change.
That is why YOURSPACE COWORKING issues invoices for freelancers and companies. The fee may be 100% deductible when it is fully allocated to the business activity and the tax requirements are met, but you should always confirm your specific case with your accountant.