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A professional inquired whether the rental of a property used as both an office and a residence was subject to VAT and whether utilities could be deducted. The DGT determines that the rental is subject to VAT and that utilities are deductible in proportion to their professional use.
Question raised: Whether said lease is subject to and, where applicable, exempt from Value Added Tax, as well as the deductibility of the tax installments incurred, where applicable, related to said property.
The lease of a property intended for both office and residential use is subject to VAT as it does not meet the exemption for residential housing. Utilities (water, electricity, internet) are deductible in proportion to their use in the professional activity, following the TEAC criterion based on the VAT Directive. The partial use of the property must be proven by the interested party.
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