Skip to content
V0946-15 ·26 March 2015 ·consulta-vinculante Medium impact
Tax

Deductibility of housing expenses related to economic activity and relief for investment in primary residence

The applicant asks which expenses related to their primary residence can be deducted when a portion is used for economic activity. The DGT rules that ownership-related expenses may be deducted proportionally, but utilities can only be deducted if they are used exclusively for the activity. It also outlines the conditions for maintaining the tax relief for investment in the primary residence.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between deductible ownership costs and utility expenses for mixed-use properties, and reinforces the requirements for maintaining primary residence tax benefits.

Lifecycle

2015-03-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact