Doctrine by topic · DGT Observatory

Partial allocation: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 47 rulings · 2015–2026

Current position

The partial allocation of divisible elements, such as a dwelling, is possible if the affected part allows for separate and independent use. Proportional deduction of ownership expenses (depreciation of the building excluding land, IBI [Property Tax], interest, community fees, insurance, waste tax) is permitted according to the affected part. Regarding utilities (water, electricity, gas, telephone, and internet), a 30% deduction is applied to the proportion of square meters allocated to the activity.

The DGT's position remains constant regarding the requirement of independent use for partial allocation. The evolution shows a consolidation of the calculation method for utilities, fixing the coefficient at 30% of the proportion of square meters. No fundamental changes are observed, but rather a reaffirmation of the methodology for the imputation of expenses.

Turning points

  1. V0782-19

    Establishes the criterion of applying 30% to the proportion of square meters for the deduction of utilities (water, gas, electricity, telephone, and internet).

Analysis based on 41 of 47 rulings with a stated position. Updated 20 September 2026.

Rulings on this topic

24
V1597-26 16 Jun 2026

Proportional deductions allowed for home expenses in economic activity

SG de Impuestos sobre la Renta de las Personas Físicas
afectación parcialelementos patrimonialesgastos de titularidadamortizaciónactividad económica LIRPF — Ley 35/2006 del IRPF art. 28LIRPF — Ley 35/2006 del IRPF art. 29
Affects CompanyExpat · Non-residentIndividual
V1153-26 20 May 2026

Rental and utility costs deductible proportionally for partially used property

SG de Impuestos sobre la Renta de las Personas Físicas
estimación directaafectación parcialgastos de suministroselementos patrimonialesrendimientos de actividades económicas LIRPF — Ley 35/2006 del IRPF art. 29LIRPF — Ley 35/2006 del IRPF art. 30.2.5.b
Affects CompanyExpat · Non-residentIndividual
V0771-23 31 Mar 2023

VAT deduction for home use in business activity possible

SG de Impuestos sobre el Consumo
bien de inversiónderecho a la deducciónafectación parcialregularizaciónactividad económica LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 5.uno
Affects CompanyExpat · Non-residentIndividual
V1056-22 11 May 2022

Deduction of utility expenses for homes partially used for economic activity

SG de Impuestos sobre la Renta de las Personas Físicas
afectación parcialestimación directagastos de suministrosvivienda habitualrendimiento neto LIRPF — Ley 35/2006 del IRPF art. 30.2.5.bRIRPF — RD 439/2007, Reglamento del IRPF art. 22
Affects CompanyExpat · Non-residentIndividual

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