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If you work from home it all depends on how much space you have and how you organize your day. A dedicated desk is useful because it creates a mental separation between "work zone" and "relax zone" - so when you sit down there your brain knows it's time to focus, and when you leave it really feels like the workday is over. If you live in a really tiny space or work sporadically, maybe a folding table in a corner is enough, but a proper desk with a decent chair helps your back and posture way more than you'd think.
The question is a bit misleading, because it's not really a yes-or-no thing, but more about how you organize the space you have. A lot of people think a desk is only necessary if you have a dedicated room, but honestly it works in a small home too. The real problem is blurring the lines between spaces: if you're working on the couch or at the kitchen table, your brain never switches off. A desk, even a compact one tucked in a corner, creates that psychological boundary that lets you "leave work" when you stand up.
The trick almost nobody mentions is getting yourself a desk that disappears. Like a fold-down table attached to the wall, or one of those shelves that closes up: you work normally, when you're done you shut it and everything vanishes from sight. That way you get the mental separation benefit without sacrificing space when you don't need it. If space is really tight, a laptop stand + a small external keyboard already makes a huge difference compared to the mess of working from the couch.
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