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V3136-21 ·17 December 2021 ·consulta-vinculante Medium impact
Tax

Storage unit rent is only deductible for Income Tax if used exclusively for economic activity

A self-employed professional asks whether the rent for a storage unit used to store business books is deductible. The DGT rules that, as it is an indivisible element, it is only deductible if its use is exclusively professional.

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2021-12-17PublishedPublished 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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