The new setback of the Government to the self-employed: they cannot deduct the expenses of supplies from their home for teleworking

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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 Equity (BOE of November 29).

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Specifically, they indicate 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 they would not be covered by this measure, since the home “is not partially affected by the activity, being the use of it in the development of the activity motivated by a circumstance occasional and exceptional”.

ATA response

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The National Federation of Associations of Self-Employed Workers has requested the Tax Agency to rectify what its president, Lorenzo Love, consider a “mistake”. “It is an absolute discrimination against self-employed workers with respect 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 at this moment teleworking 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 they cannot be 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.

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