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V2310-18 7 August 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación directa

Deduction of utilities and input VAT for premises partially used for economic activity

A taxpayer inquires about the deduction of utility expenses and VAT in a matrimonial property used partially for their economic activity. The DGT rules that utilities are deductible by applying 30% to the proportion of square footage allocated to the activity, and that VAT constitutes an expense if it is not deductible.

The question raised

Cuestión planteada 1º) En el caso de titularidad ganancial de la vivienda, cuál sería el criterio para determinar los gastos por suministros deducibles, y si dentro de dichos gastos se permite la deducción del IVA correspondiente a dichos suministros.

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