Skip to content
V1467-22 ·21 June 2022 ·consulta-vinculante Medium impact
Tax

Deductible VAT and expenses for home construction if part used for business

An artistic professional asks whether VAT and home expenses can be deducted when self-developing a property for partial professional use. The DGT responds that proportional deduction is possible if the part used is separable and professional use is proven.

In 6 key points

Lifecycle

2022-06-21PublishedPublished 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