Utilities in your home
You set the percentage of the home used only for the activity. On electricity, water, gas, and internet the app applies that percentage times 30% for income tax, with 0% VAT.
The utilities formula
You set the percentage, and it is the part of the home used exclusively for the activity. On a bill for electricity, water, gas, or internet, Factura Fácil takes that percentage times 30% as the income-tax expense. VAT on these home utilities stays at 0%.
- Income tax: exclusive-use percentage × 30%.
- VAT: 0%.
- You set the percentage, for exclusive use.
Rent uses a different sum
Rent, if you are the tenant, is in rent on your home. Community fees, IBI, interest and repairs are in ownership costs. Those two rules are not the utilities rule.
Common questions
Can I deduct VAT on home internet?
On home utilities the VAT deduction is 0%. Income tax takes your exclusive-use percentage times 30%.
Who sets the home percentage?
You do. It is the share you use only for the activity. The app applies that percentage in the utilities formula.
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.