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A taxpayer inquired whether they could deduct a proportional share of their main residence expenses when using a room for economic activity. The Directorate General for Taxes (DGT) ruled that ownership-related expenses are deductible on a proportional basis, but utility costs are only deductible if they are used exclusively for the business activity.
Cuestión planteada 1.) Deducibilidad en el Impuesto sobre la Renta de las Personas Físicas de la parte proporcional de los gastos relacionados con la parte de la vivienda que destina al desarrollo de su actividad.
Es posible la afectación parcial de elementos patrimoniales divisibles, como una parte de la vivienda, siempre que sea susceptible de un aprovechamiento separado e independiente. En este caso, se pueden deducir proporcionalmente gastos como amortizaciones, IBI, intereses, tasas, comunidad o seguros. Sin embargo, los suministros (agua, luz, calefacción, etc.) solo serán deducibles si se destinan exclusivamente al ejercicio de la actividad, sin admitir el prorrateo. Los gastos deben estar justificados con facturas y registrados en los libros obligatorios.
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