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A taxpayer has enquired about the deductibility of rent and utility expenses for their primary residence when it is partially used for economic activity. The DGT clarifies that rent is deductible in proportion to the area used, while utilities are deductible through a specific calculation.
Cuestión planteada Deducibilidad en el IRPF de los gastos de alquiler y suministros de la vivienda habitual de una persona física, cuando la misma se encuentra afecta parcialmente al desarrollo de una actividad económica cuyos rendimientos netos se determinan con arreglo al método de estimación directa.
Es posible la afectación parcial de elementos patrimoniales divisibles, como una vivienda, siempre que la parte afectada sea susceptible de un aprovechamiento separado e independiente. En este caso, los gastos de arrendamiento son deducibles proporcionalmente a la parte de la vivienda afectada. Para los suministros (agua, gas, electricidad, telefonía e Internet), la deducción será el 30% del porcentaje de metros cuadrados destinados a la actividad respecto al total, salvo prueba en contrario. Los gastos deben cumplir con la correcta imputación temporal, registro contable y estar justificados.
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