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Form 100. Personal Income Tax Return 2021

Supplies

They include the value of electricity, water, gas, telephone and internet consumption and other supplies that cannot be stored.

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% 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.