Partner-attended · reply within 24 business hours
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A professional inquires whether they can deduct the purchase of their home, utilities, and associated costs for Income Tax (IRPF) and VAT when using a room as an office. The Directorate General for Taxes (DGT) rules that for Income Tax, deduction is possible on a proportional basis, whereas for VAT, the deduction depends on the specific allocation to the professional activity.
Cuestión planteada Si puede deducir como gasto en el Impuesto sobre la Renta de las Personas Físicas parte del importe de la compra de la vivienda y en el Impuesto sobre el Valor Añadido parte de la cuota soportada en la compraventa. Asimismo, se pregunta por la deducción de los gastos de suministros asociados a la vivienda en el Impuesto sobre la Renta de las Personas Físicas y en el Impuesto sobre el Valor Añadido.
En IRPF, es posible la afectación parcial de la vivienda si la parte destinada a la actividad es divisible y susceptible de aprovechamiento independiente, permitiendo deducir gastos de titularidad proporcionalmente. Los suministros (agua, luz, gas, etc.) se deducen aplicando el 30% de la proporción de metros cuadrados destinados a la actividad. En IVA, se puede deducir la cuota de la adquisición de la vivienda como bien de inversión en la proporción de su uso profesional, pero los suministros no son deducibles por no ser bienes de inversión y tener uso simultáneo privado.
What is published here, applied to a company or a specific case. The first meeting is free.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign, and we won't leave you hanging.
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two: a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign, and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back, with no hold queues and no gatekeepers.
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.