Working from home as a freelancer: how to deduct utilities correctly

If you work from home as a freelancer, you can deduct part of your household utilities (electricity, water, gas, internet, phone). But the deduction has strict limits.

How is it calculated?

1. Work out the percentage of the home used for the business (e.g. a 15 m² office in a 100 m² home = 15%).
2. Apply 30% to that percentage of the utilities.
3. Result: 15% × 30% = 4.5% of total utilities.

Do I need to register the home?

Yes, you must notify the Tax Agency of the percentage of the home used for the business through Form 036/037.

What about rent?

If you rent, you can deduct the proportional share as a business expense. At DPL Asesores we calculate the optimal deduction for your case.