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IBI on business premises

IBI on business premises can be a cost of the activity, with the receipt. IBI on the home you live in is not 100% because you work there.

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IBI on the premises

If the receipt is for the premises where you work, it can be entered as an expense of that activity, justified with the document. Do not run it through the home formula.

  • Premises IBI: a cost of the activity.
  • With the receipt.
  • Different from home IBI.

Home IBI is not 100%

IBI on the home you live in is not 100% because you work there. It follows the home ownership rule.

Common questions

Is IBI on the premises deductible?

It can be a cost of the activity, with the premises receipt. Do not use the home formula.

Is home IBI 100% deductible if I work there?

No. Working there sometimes does not make it 100%. The rule is in home ownership costs.

Deductible expenses for autónomos: what to keep Expense tracking for autónomos Utilities for the premises

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.