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V3575-20 ·17 December 2020 ·consulta-vinculante Medium impact
Tax

Expenses of a community property premises may be deducted in the economic activity of a single spouse

A taxpayer asks whether they can deduct the expenses of a premises held in community property within their economic activity even if their spouse does not work. The DGT responds that the premises are considered an asset assigned to the entrepreneur's activity and the expenses are deductible for them.

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2020-12-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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