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The General Directorate of Taxes has responded negatively to the

binding query

of a self-employed worker in which she asked if she could deduct the additional expenses derived from supplies such as electricity or internet connection when she was forced to work from home due to the pandemic .

This question, they explain in their answer, is regulated in article 30.2.5ª.b) of Law 35/2006, of November 28, on Personal Income Tax and partial modification of corporate taxes, on the income of non-residents and on the patrimony (BOE of 29 November).

Specifically, they point out the section that establishes that for supplies "to be considered deductible expenses of an economic activity" carried out by a person, "it is necessary that the habitual residence is partially affected by the activity."

However, self-employed workers who carry out their activity from their home as a result of the restrictions would

not be covered by this measure

, since housing "is not partially affected by the activity, being the use of it in the development of the activity motivated by an

occasional and exceptional



ATA response

The National Federation of Associations of Self-Employed Workers has asked the Tax Agency to rectify what its president,

Lorenzo Amor

, considers a "mistake."

"It is absolute discrimination against the self-employed compared to salaried workers," Amor added in a video posted on Twitter.

"I believe that the Tax Agency and the General Directorate of Taxes have to rectify," he laments.

"It does not seem logical that workers are teleworking at this time and companies can deduct the expenses caused by this teleworking", while the self-employed have been "forced to confine themselves by administrative order" and must bear additional expenses that cannot deduced.

Self-employed workers, recalls the ATA, "30% of the housing expenses can be deducted when it is used as a work space", according to Law 35/2006.

According to the criteria of The Trust Project

Know more

  • Tax agency

  • Personal income tax

  • Self-employed

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