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V1293-25 ·11 July 2025 ·consulta-vinculante Medium impact
Tax

Proportional rental expense deduction possible if property is divisible and used for business

An independent lawyer asks whether she can deduct the portion of her home rental used for professional activities. The DGT responds that partial allocation of divisible assets is possible if the affected part is independent of the rest.

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2025-07-11PublishedPublished 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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