The situation generated by the COVID-19 pandemic has meant that both employees and self-employed workers have had to be forced to work from home.
The case analyzed in this consultation from the General Directorate of Taxes deals precisely with an autonomous natural person who has been carrying out his activity in his office until the moment of general confinement, when he has no longer been able to go to it and has started working in his office. Habitual housing. This has led to professional use of some supplies (electricity, internet, etc.), with the consequent increase in their usual expense, wondering about the deductibility of the expenses derived from such supplies.
The issue is resolved by referring to article 30.2.5ª.b) of Law 35/2006 (Personal Income Tax Law) regarding deductible supply costs when the activity is carried out at the habitual residence. The regulation specifies that for certain supplies of the taxpayer's habitual residence to be considered deductible expenses of an economic activity carried out by him, It is necessary that the habitual residence is partially affected by the activity. As in this case the home was not partially affected by the activity, but rather its use was motivated by an occasional and exceptional circumstance, the supply costs cannot be deducted.
Consultation of the General Directorate of Taxes V3461/2020, of November 30
English 
Spanish