Ownership costs of your home
If you own the home, community fees, property tax (IBI), mortgage interest, and repairs use the share set aside exclusively for the activity at 100% for income tax, with VAT at 0%.
What counts as ownership
The ownership rule covers the community of owners, IBI, mortgage interest, and repairs. You set the percentage of the home used only for the activity. The app applies that percentage at 100% for income tax and leaves VAT at 0%. Rent, if you are the tenant, is a different item: home rent.
- Community fees, IBI, mortgage interest, and repairs.
- Income tax: exclusive-use percentage × 100%.
- VAT: 0%.
Electricity is a different rule
Electricity, water, gas and internet are in home utilities. Premises used for the activity are in rent on business premises. Do not use this ownership rule for either of those.
Common questions
Can I deduct VAT on home property tax?
On ownership costs the VAT deduction is 0%. Income tax takes your exclusive-use percentage at 100%.
Do home repairs follow the electricity rule?
They follow ownership: exclusive-use percentage at 100% for income tax and 0% VAT. Electricity, water, gas, and internet use 30% of that percentage.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.