146447 – An individual who works as a lawyer has a home in which he establishes both his habitual residence and his professional office. Deductibility of the VAT payments on the supplies contracted in the dwelling, such as electricity, water, telephone or internet.
– The VAT paid on the acquisition of goods or services that are not directly and exclusively used for the taxpayer’s business or professional activity will NOT be deductible to any extent or in any amount, except in the case of investment goods.
In accordance with the foregoing, with regard to the possible deductibility of the fees paid for the supplies contracted in the dwelling, such as water, electricity, telephone or internet, they CANNOT be deducted to any extent or amount, since their simultaneous use is foreseen to satisfy the needs of the part of the building used as a dwelling.
the part of the building destined to housing. In the case of supplies destined exclusively to the business or professional activity, the installments supported by such acquisitions will be deductible.
Source: audiconsultores-etlglobal.com
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