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V3575-20 17 December 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · elementos patrimoniales afectos

Expenses of a community property premises may be deducted in the economic activity of a single spouse

A taxpayer asks whether they can deduct the expenses of a premises held in community property within their economic activity even if their spouse does not work. The DGT responds that the premises are considered an asset assigned to the entrepreneur's activity and the expenses are deductible for them.

The question raised

Question posed: Taking into account that their spouse does not carry out any economic activity, the possibility of deducting the expenses associated with said premises in the calculation of the income from their economic activity in the Personal Income Tax.

The DGT's ruling

Real estate where the activity is carried out is considered an asset assigned to the taxpayer, even if ownership is held jointly by both spouses. The use of community property by the entrepreneur spouse does not generate a deductible expense for them nor capital income for the other spouse. Therefore, the expenses derived from the premises, including depreciation, are deductible for determining the net income of the entrepreneur's activity.

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