If you make a activity economic in a property that, además, is your residence, You can deduct the costs of community of owners, IBI, rate of wastes, interests or security in proportion to the square meters dedicated to the activity in relation to the total area of the property.
If you live in for rent in a house where at the same time performs a economic activity know that you can deduct the cost of supplies. To determine the basis of the deduction you need to use a combined approach to square meters with activity working days and hours in which such activity is exercised in the property.
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