Skip to content
Back to index
V3136-21 17 December 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · actividad económica

Storage unit rent is only deductible for Income Tax if used exclusively for economic activity

A self-employed professional asks whether the rent for a storage unit used to store business books is deductible. The DGT rules that, as it is an indivisible element, it is only deductible if its use is exclusively professional.

The question raised

1.) Deductibility in Personal Income Tax of the storage unit rental expense.

The DGT's ruling

The deductibility of expenses requires their correlation with the income of the activity. In the case of divisible assets, the allocation may be partial and the expense deductible proportionally. However, the storage unit is an indivisible asset, therefore only the amount of the rent may be deducted if it is used exclusively for the development of the economic activity.

Book your free first meeting