Skip to content
V1957-19 ·25 July 2019 ·consulta-vinculante Medium impact
Tax

Deduction of household utility costs permitted if property is partially used for business activity

A commercial agent enquired whether they could deduct household utility costs in proportion to their professional use. The DGT stated that while a deduction cannot be made if the use is indistinguishable, a specific rule has been in place since 2018 for such cases.

In 6 key points

Lifecycle

2019-07-25PublishedPublished 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