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A professional has enquired whether they can deduct VAT on utilities (electricity, internet) and expenses for a property used both as a home and an office. The Directorate General for Tax (DGT) has ruled that utilities are not deductible due to their mixed use, whereas rent allows for a proportional deduction.
Cuestión planteada 1. En relación con el Impuesto sobre el Valor Añadido se pide determinar la deducibilidad de las cuotas del Impuesto soportado tanto por los suministros de la vivienda (Internet, luz, etc.), como por los gastos de conexión a los mismos.
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