MEDIUM
FISCAL

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

V1293-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1293-25
Published
11 Jul 2025

Summary

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.

In 6 key points

Lifecycle

2025-07-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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