- VAT on utility expenses (like electricity and water) for a home office in a separate room can be deducted proportionally to its business use.
- The deduction must reflect the proportion of the property used for professional activity.
- VAT on expenses not related to the property itself, such as mobile phone costs, is not deductible.
Source: allyon-etl.es
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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