Self-employed working from home

21 / Apr

There are many uncertainties about the possible deductible expenses for self-employed people who work from home and use part of their home for professional purposes.

The regulation states that the cost of utilities (electricity, water, gas, telephone and internet) is partially deductible, applying 30% of the existing ratio of the square metres dedicated to the activity to the total area where the ownership percentage must also be taken into account.

Other expenses such as IBI (property tax), depreciation costs of the property, mortgage interest, repair and maintenance costs ( as far as they affect the working space), cost of office equipment can also be deducted.


The property has an area of: 100 m²

The economic activity of the taxpayer relates to: 20 m²

Total annual cost: 3,000 euros.

Percentage of activity: 20 m²/100 m² = 20%

Rate of deduction to be applied: 30%*20% = 6%

Deductible expenses: 3,000 euros x 6% = 180 euros

It is important to note that these expenses are only deductible if you can prove that they are actually related to the activity and can be proved by invoices or receipts.

Another condition for this deduction to apply is that you notify the tax authorities that the activity is practised in that particular property/house.

Lucia Guillen Molina