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Practical Income Manual 2021.

c. Supplies

Regulations: Art. 30.2.5b) Law Personal Income Tax

This concept must include the amount of expenses corresponding to electricity and any other supply (water, gas, telephone, internet, etc.) that does not have the quality of storability.

Note: Expenses derived from the use of a mobile telephone line will be deductible to the extent that this line is used exclusively for the development of economic activity. Among these expenses will be the purchase of the mobile phone itself, although said deduction must be made through amortization, applying the corresponding amortization coefficient to its acquisition value.

Without prejudice to the above, the following special rule of Personal Income Tax discussed below must be taken into account for the purposes of determining the deductible amounts for this concept.

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.

Observation: 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 them. which applied to the expenses derived from the ownership or rental of the home.

Covid-19:in the event that, due to the situation derived from Covid 19, a professional works in his home without it being partially affected by the activity and, as a consequence of said professional use, the usual expense of some increases supplies (electricity, internet, etc.) of the same, keep in mind that these expenses for supplies cannot be deducted since the home is not partially affected by the activity and its use is motivated by an occasional circumstance and exceptional.


Mr. JCP, for the exercise of his professional activity as a lawyer, allocates a 40 m² room in his habitual residence.

Determine the deductible amount of the supply expenses corresponding to the part of the home affected by the professional activity, taking into account that the taxpayer's habitual residence has 100 m² and the annual expenses for supplies amount to 5,000 euros.


Proportion between the m² of the habitual residence used for the activity with respect to its total surface area: 40 m² / 100 m² = 40%

Deduction percentage (30% x 40%) = 12%

Deductible expenses (12% of 5,000 euros) = 600 euros