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V1916-19 22 July 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · afectación parcial

Proportional deduction of housing and renovation costs allowed when part of the home is used for business activities

A professional queried whether housing costs and renovation expenses are deductible when 50% of the property is used for business purposes. The Directorate General for Taxes (DGT) ruled that ownership and renovation costs are deductible on a proportional basis, although utility supplies are subject to a specific calculation method.

The question raised

Cuestión planteada - Deducción de los gastos asociados a la vivienda y de los de la reforma realizada en la misma para la determinación del rendimiento neto de su actividad económica en el Impuesto sobre la Renta de las Personas Físicas.

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What is published here, applied to a company or a specific case. The first meeting is free.

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