If working from home putting your rent as a business expense might be an option. Is it always worth-doing?

This is not a straight forward issue. You rent your house with residency purposes and therefore IVA is not included in the monthly payment. That is not so when you rent for business purposes.

The first necessary thing is to split the rent in two amounts, one for business, other for residency.

Let us say that you pay 500€ per month for your apartment and you use a 20% of it as an office.

Then you would have to obtain from the owner an invoice of 100€ plus IVA to include in your accounts. Then the owner, who may not be IVA registered, would need to start declaring the collection of that IVA and pay it to the Tax Authorities, with the associated costs and liabilities. This is one thing that you need to check with your landlord if you want to go on with this idea.

Finally, as business rentals have ‘retention’ on it, this would increase your formalities.

However, the registration of your home work place is a requisite if you are going to deduct your utility bills and house related costs.

It will also be required if you apply for registration of European VAT number.

You need to decide, with this info, if this fits your interests.