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V3465-20 ·30 November 2020 ·consulta-vinculante Medium impact
Tax

Rent of a room used exclusively for residential purposes is not deductible as an economic expense

A self-employed professional asks whether the rent of a room and supplies for proximity to clients can be deducted. The DGT responds that it is not deductible as a residential expense and not linked to the activity.

In 6 key points

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2020-11-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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