If you are an individual entrepreneur and do business from home, see the changes applicable as of 2018 in the cost of supplies.


If you work from your own home and are therefore self-employed, you can deduct the expenses derived from your home ownership (IBI, community, insurance, amortization, loan interest on purchase ...) in proportion to the part of the property used in the activity. However, with respect to supplies (telephone, electricity, water, gas, Internet ...), Hacienda was hitherto reluctant to admit its deduction, even proportionally.

Well, as of 2018 a portion of such supply costs will be deductible. Specific:
• You must calculate the ratio of the square meters of housing used in the activity to the total square meters.
• And on that ratio, apply 30%. The result will be the percentage of expenses for supplies that can be deducted.
For example, if your house has an area of ​​110 m² and you use it for your economic activity, using an office and a small living room occupying a total of 25 m² (22.73% of the surface). If your annual costs for supplies amount to 3,000 euros, you can deduct 205 euros (3,000 x 22,73% x 30%), which is 6.83% of total expenses.
If the consumption of supplies is low in your activity, you may deduct those amounts and you feel good, such as if you are a translator, and in your activity only consumes the Internet and electricity. However, if you consider your spending to be higher and you can prove this, you can deduct a higher percentage. For example:
• Counters. One option may be to keep separate supply counters and telephone lines.
• History. If you have started the activity recently and the average consumptions before starting it were much lower than the current ones, the difference can be deduced.