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V1293-25 11 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · afectación parcial

Proportional rental expense deduction possible if property is divisible and used for business

An independent lawyer asks whether she can deduct the portion of her home rental used for professional activities. The DGT responds that partial allocation of divisible assets is possible if the affected part is independent of the rest.

The question raised

Deductibility in Personal Income Tax (IRPF) of the percentage of the monthly rental expense corresponding to the part of the dwelling used for professional activity.

The DGT's ruling

The partial allocation of divisible assets is possible, provided that the allocated portion is capable of separate and independent use from the remainder. Once this condition is met, the lease expense may be deducted proportionally to the part of the dwelling allocated to the economic activity. The expense must comply with correct temporal imputation, be recorded in the accounting or mandatory books, and be appropriately justified.

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