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Form 100. Personal Income Tax Declaration 2019


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

When the taxpayer partially assigns his habitual residence to the development of the economic activity, the expenses of supplies of said residence will be deductible in the percentage resulting from applying 30 percent to the existing proportion between the square meters of the residence destined for the activity with respect to to its total surface area, unless a higher or lower percentage is proven.