Doctrine by topic · DGT Observatory

Utility Expenses: 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 25 rulings · 2015–2026

Current position

In the case of partial use of a home for business purposes, ownership or lease expenses are deducted proportionally to the affected part. For utilities (water, gas, electricity, telephone, and Internet), the deduction is limited to 30% of the percentage of square meters allocated to the activity.

The DGT's position has remained constant since 2018. Following an initial mention in 2015 that conditioned the deductibility of utilities on exclusive use, the administration established the rule of 30% of the proportion of square meters, a criterion that has been reiterated in all subsequent rulings.

Turning points

  1. V3229-18

    Establishes the calculation rule for utilities, indicating that the deduction shall be 30% of the percentage of square meters allocated to the activity.

Analysis based on 22 of 25 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
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
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
V0257-21 16 Feb 2021

Deductibility in IRPF and IVA for partial residential use expenses

SG de Impuestos sobre la Renta de las Personas Físicas
afectación parcialelementos patrimonialesbienes de inversióngastos de suministrosrégimen de gananciales LIRPF — Ley 35/2006 del IRPF art. 30.2.5.ªLIRPF — Ley 35/2006 del IRPF art. 29
Affects CompanyExpat · Non-residentIndividual
V2157-20 26 Jun 2020

Utility expenses for homes partially used for economic activity are deductible

SG de Impuestos sobre la Renta de las Personas Físicas
afectación parcialelementos patrimonialesgastos de suministrosestimación directavivienda habitual LIRPF — Ley 35/2006 del IRPF art. 30.2.5.bRIRPF — RD 439/2007, Reglamento del IRPF art. 22
Affects CompanyExpat · Non-residentIndividual
V0354-20 14 Feb 2020

50% VAT deduction presumption for tourist vehicles and housing supplies rules

SG de Impuestos sobre la Renta de las Personas Físicas
deducción de cuotasbienes de inversiónafectación parcialvehículo de turismoestimación directa LIVA — Ley 37/1992 del IVA art. 93.CuatroLIVA — Ley 37/1992 del IVA art. 94.Uno.1º
Affects CompanyExpat · Non-residentIndividual

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