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A company has enquired whether it can deduct expenses, such as interest or depreciation, for using part of a shareholder's home as an office. The Directorate General for Taxes (DGT) indicates that such expenses are deductible provided they are correctly accounted for and the transfer of use is conducted at market value, as it constitutes a transaction between related parties.
Cuestión planteada Aclaración de si se puede compartir el uso de la vivienda habitual con el ejercicio de la actividad de la entidad en una parte de dicha vivienda y en particular, si puede considerarse afecta a la actividad empresarial de la entidad la superficie utilizada para oficina y, consiguientemente, deducirse los gastos correspondientes a dicha superficie, como los intereses del préstamo para la compra de la vivienda y la parte de amortización relacionada con dicha superficie.
Los gastos de la cesión de uso de un inmueble serán fiscalmente deducibles siempre que se reflejen como gasto contable, cumplan con el devengo, tengan justificación documental y no sean gastos no deducibles por la LIS. Al ser una operación entre la entidad y su socio o administrador, debe valorarse obligatoriamente por su valor de mercado según el artículo 18 de la LIS.
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