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V0782-19 ·12 April 2019 ·consulta-vinculante Medium impact
Tax

Deductibility of housing expenses when using part of the property for economic activity

A professional translator enquires about deducting the expenses of her main residence when using a portion of it for her business activities. The Directorate General for Taxes (DGT) rules that she may deduct ownership expenses proportionally and utility costs based on a specific percentage.

In 6 key points

How it affects those involved

This ruling clarifies the criteria for tax deductions regarding home-based businesses, specifically distinguishing between ownership costs and utility supplies.

Lifecycle

2019-04-12PublishedPublished 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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