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A lawyer requested clarification regarding the deductibility of VAT and Income Tax (IRPF) for internet and mobile phone expenses in a home office. The Directorate General for Taxes (DGT) ruled that home internet and utilities are deductible on a proportional basis, whereas mobile phones used for both professional and personal purposes are not.
Cuestión planteada Deducibilidad en el IVA y en el IRPF de las cuotas y los gastos soportados en el suministro de Internet de la vivienda y los gastos de dicho teléfono móvil.
En el IVA, los suministros de la vivienda (agua, luz, gas, internet) son deducibles de forma proporcional a su uso profesional según la Directiva IVA. El móvil no es deducible por no ser un suministro de un inmueble. En el IRPF, los suministros de la vivienda se deducen aplicando el 30% a la proporción de metros cuadrados destinados a la actividad. El móvil de uso mixto no es deducible por no cumplir el principio de correlación con los ingresos.
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