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V1496-19 ·21 June 2019 ·consulta-vinculante Medium impact
Tax

Housing and utility expenses may be deductible if part of the home is used for economic activity

A taxpayer has enquired about deducting expenses for their primary residence when a portion is used for economic activity. The DGT clarifies that ownership expenses may be deducted proportionally, while utility costs can be deducted using a specific percentage.

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2019-06-21PublishedPublished 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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