Supplies

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

When the taxpayer partially uses his or her habitual residence for the development of economic activity, the costs of supplies for said residence will be deductible in the percentage resulting from applying 30 percent to the proportion between the square meters of the residence used for the activity and its total surface area, unless a higher or lower percentage is proven.