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The consultant asks whether home expenses (mortgage, community fees, insurance, etc.) can be deducted when carrying out business activities in the home. The DGT responds that partial allocation of divisible assets is permitted, allowing proportional deduction of ownership costs.
Question posed: Deductibility of said expenses in Personal Income Tax (IRPF).
The partial allocation of divisible assets, such as a dwelling, is possible provided that the allocated portion is capable of separate and independent use. In this case, expenses derived from ownership may be deducted proportionally, such as depreciation (excluding land), property tax (IBI), interest, waste collection fees, community of owners fees, or insurance. Depreciation shall be applied to the proportional acquisition value, excluding the land value, and may include notary, registry, or loan establishment expenses.
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