Supplies

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

When the taxpayer partially allocates 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% to the existing proportion between the square meters of the residence destined for the activity with respect to its total surface area, unless a higher or lower percentage is proven.