Skip to content
Back to index
V0179-23 7 February 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · afectación parcial

Deduction of expenses for housing partially used for economic activity: proportionality rules and utilities

A taxpayer married under the community property regime asks whether she can deduct housing expenses (depreciation, interest, utilities, etc.) since part of her home is used for her economic activity. The DGT rules that expenses may be deducted proportionally to the area used and the ownership percentage, calculating the total affected surface area.

The question raised

Considering that the property is jointly owned under the community property regime, the possibility of deducting as an expense in the Personal Income Tax (IRPF) the depreciation of the property, the insurance, the mortgage interest, or the household utilities is questioned.

Book your free first meeting