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A contributor with an e-commerce business asks whether expenses from a property under construction can be deducted if part of it is used for business. The DGT confirms partial allocation is possible if the used portion is divisible and allows independent use.
Question posed: Deductibility in Personal Income Tax of construction costs, utilities, property tax (IBI), and insurance corresponding to the portion of the dwelling used for business purposes.
The partial allocation of divisible assets is possible if the allocated portion is capable of separate and independent use. Once this is fulfilled, ownership expenses may be deducted proportionally, such as depreciation (excluding land), property tax (IBI), interest, waste collection fees, community fees, or insurance. Depreciation shall commence when the property becomes operational and is allocated to the activity.
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