Supplies

Personal income tax for expenses for supplies of the taxpayer's habitual residence that is partially affected by the development of economic activity

Regulations: Art. 30.2.5.b) Law Personal Income Tax

From January 1, 2018, when the taxpayer partially affects his habitual residence to the development of his economic activity, the expenses of supplies of said residence, such as water, gas, electricity, telephone and Internet, will be deductible in the percentage resulting from applying the 30 per 100 to the existing proportion between the square meters of the home used for the activity with respect to its total surface area, unless a higher or lower percentage is proven.

Prior to the modification carried out by article 11 of Law 6/2017, of October 24, on Urgent Reforms of Self-Employment (BOE of 25), only the expenses derived from the ownership of the home, such as amortization, IBI, community of owners, etc., in proportion to the part of the home affected by the development of the activity and its percentage of ownership in the property, unless the taxpayer was a tenant of the home, in in which case the expense corresponding to the rent paid for the rental of the home could be deducted in proportion to the part exclusively affected by the economic activity in relation to its entirety. On the contrary, it was required that the expenses derived from supplies (water, electricity, heating, telephone, Internet connection, etc.) be allocated exclusively to the exercise of the activity, and the same proration rule could not be used in relation to these. which applied to the expenses derived from the ownership or rental of the home.