If a businessman carries out his activity from his home, he can deduct the same expenses whether he is the sole owner or if he owns it together with his spouse.
Expenses. When a businessman carries out his activity from his home, he can deduct part of the expenses of this home:
- On the one hand, the costs of ownership (property tax, community fees, insurance, amortization, interest on loans for the purchase…) in proportion to the part of the property used in the activity.
- On the other hand, regarding supplies (telephone, electricity, water, gas, internet line…), since 2018 you can deduct 30% of the expenses proportional to the part of the property used in the activity.
Common housing. However, what happens if the home in which the entrepreneur carries out his or her activity is not 100% owned by him or her, but is owned jointly with his or her spouse? Well, in this case, the entrepreneur can deduct the same expenses for both ownership and supply that would be deducted as if he were the sole owner. The deduction of the indicated expenses is possible whether the matrimonial property regime is that of community of property or separation of property.