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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A professional inquired whether they could deduct VAT on utilities (electricity, water, internet) for their primary residence used partially for business purposes. The Directorate General for Taxes (DGT) ruled that, following a change in criteria established by a TEAC resolution, it is possible to claim deductions proportional to the professional use.
This ruling allows taxpayers using their homes for business to recover a portion of VAT on utility bills, provided the professional use can be quantified, aligning with recent tax tribunal precedents.
The tax team reviews your specific situation.
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