Skip to content
Back to index
V1056-22 11 May 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · afectación parcial

Deduction of utility expenses for homes partially used for economic activity

A self-employed individual inquires about how to deduct utility expenses for their primary residence when it is used partially for their business activity. The Directorate General for Taxes (DGT) rules that 30% of the proportion of square footage allocated to the activity shall be applied.

The question raised

Deductibility in Personal Income Tax (IRPF) of the utility expenses of said residence.

The DGT's ruling

In the partial use of a primary residence for business purposes, expenses for water, gas, electricity, telephony, and Internet are deductible by applying 30% of the proportion of square meters allocated to the activity relative to the total area. For the deduction, expenses must comply with correct temporal imputation, be recorded in the accounting or mandatory books, and be duly justified. The partial use of divisible elements is possible if the affected part is capable of separate and independent use.

Book your free first meeting