Where you work is a business expense, and can be deducted as one. But not every option is deducted the same way: working from home, renting your own office and paying for a coworking membership are treated very differently for tax purposes for the self-employed and companies.
Working from home under Spanish tax law requires prorating the square metres used for the business and a percentage of utility bills — only part of the cost is deductible, and it has to be justified. Renting your own office means a long-term contract, a deposit and fixed costs even on days you don't use it. A coworking space is a service contracted from a third party: it is deducted like any other necessary business expense, with no prorating or floor-space calculations.
To be deductible, the expense needs an invoice issued to you or your company (with your Spanish tax ID) for a service linked to your economic activity, recorded in your expense ledger or company accounts. The indirect tax charged on the invoice (IGIC in the Canary Islands) is also deductible if you're under the general regime. Always keep the invoice — not a simple receipt.
YOURSPACE COWORKING issues a proper invoice with tax ID for every monthly membership, for both freelancers and companies. If the fee is fully linked to your business activity and the tax requirements are met, it may be deducted in full; as always with tax matters, confirm the specifics of your own situation with your accountant before applying the deduction.