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V0354-22 24 February 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · afectación parcial

Deductibility of utility expenses for homes partially used for economic activity

A taxpayer has inquired about how to deduct utility expenses for their home when a portion is used for their economic activity. The DGT has ruled that the deduction is calculated by applying 30% of the percentage of square footage dedicated to the activity against the total household expenses.

The question raised

Cuestión planteada Deducibilidad en el IRPF de los gastos de suministros de la citada vivienda.

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