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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.
Cuestión planteada Teniendo en cuenta que la vivienda es de titularidad ganancial, se cuestiona la posibilidad de deducir como gasto en el IRPF la amortización del inmueble, el seguro, los intereses de la hipoteca o los suministros de la vivienda.
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