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V0511-26 ·5 March 2026 ·consulta-vinculante Medium impact
Tax

Gastos de vivienda pueden deducirse proporcionalmente si usada parcialmente para actividad económica

A contributor with an e-commerce business asks whether expenses from a property under construction can be deducted if part of it is used for business. The DGT confirms partial allocation is possible if the used portion is divisible and allows independent use.

In 6 key points

How it affects those involved

Contributors can deduct property expenses proportionally if part of their home is used for business activities, provided the space is divisible and can be used independently.

Lifecycle

2026-03-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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