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Form 100. 2019 Personal Income Tax return


They include the value of electricity, water, gas, telephone and internet consumption and other supplies that do not have the quality of storage.

When the taxpayer partially affects their habitual residence in the course of economic activity, the expenses of supplies of that property will be deductible in the percentage resulting from applying 30% to the proportion between the square metres of the property used for the activity with respect to its total area, unless a higher or lower percentage is proven.