Can I Claim Home Office as a Business Expense in Italy?
Partly. Only the business share of home-office costs can be treated as a company cost. The private share cannot.
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What Agenzia delle Entrate says
A cost needs to relate to the business activity to be a company expense. Adjustments from the accounting profit to taxable profit are made by your commercialista. Where a home is used partly for work, only the business share can be a company cost. The rules for specific treatments are not quoted here, so confirm the current position with your commercialista before claiming.
When you can claim
- The business share of costs where part of the home is genuinely used for the business
- Office furniture and equipment bought for the activity
- Business phone and internet use, in the business proportion
When you cannot claim
- The private share of household costs
- Costs you cannot support with a record of business use
Good to know
Pro tip: Write down how the space is used and keep the supplier invoices.
Important: Treatment differs between a company, an employee and a self-employed person. Check your situation with your commercialista.
Related expenses
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