Important if you are letting – Importante si alquilas
The Ministry of Finance will oblige the tourist rental housing platforms, such as Airbnb, HomeAway, Wimdu or Niumba, to send to the Tax Agency starting next July the information related to the owners and clients, as well as to submit periodic reports, with the aim of declaring “in more detail” their activity, within the framework of the actions that has been carried out in recent years to strengthen the monitoring of holiday rentals.
This is included in the ‘Informative News 2017’ published by the Tax Agency, in which it states that the entry into force of the informative declaration of the assignment of housing for tourism purposes is scheduled for the month of July.
The declaration will be mandatory for persons and entities that provide the intermediation service between the assignors and assignees. In particular, the persons or entities constituted as collaborative platforms that mediate in the assignment of use and are considered as service provider of the information society.
The information to be provided will have to contemplate the identification of the owner of the dwelling, the owner of the right under which the dwelling is transferred (if it is different from the owner of the dwelling) and of the assignees or entities.
Likewise, the property must be identified with the cadastral reference specification, if applicable; the number of days of enjoyment of the home for tourism purposes and the amount received, where applicable, by the transferor of the right.
The Tax Agency introduced as a novelty in the 2015 Income Campaign the warning to the taxpayer about ads for renting real estate in different advertising media, including the Internet, and remembering that if income was received for this concept, it should be declared.
Control over undeclared rentals is one of the main objectives set by the Tax Agency every year.
Thus, during the past fiscal year the AEAT notified a total of 21,500 taxpayers that it had proof that they had rented a property, and that, therefore, they had to include the money they had received for this concept in their declaration.
Keep identification of beneficiaries
The draft decree indicates that “the cessionaries of the use of housing for tourism purposes must keep a copy of the identification document of the beneficiaries of the service”, and states that the model of declaration, form, term and place of presentation will be approved by ministerial order.
The decree that last Treasury introduces a new article that modifies the General Regulation of the actions and procedures of tax management and inspection. In the wording of the new art.54 is understood by tourist use of a home “the temporary assignment of the entirety of a furnished and equipped property in conditions of immediate use, whatever the channel through which it is marketed or promoted, and made for lucrative and onerous purpose “.
Excluded from this concept are the tourist accommodations that are governed by their specific regulations, the right to take advantage of real estate in turn, and the housing rents, defined in Law 29/1994 of 24 November, on Urban Leases, and the partial sublease of housing.
For its part, Exceltur has expressed its “satisfaction” for the new obligation to consider that it is “a very important step in the eradication of fiscal opacity and lack of compliance with the regulations governing tourist accommodation,” with which the tourist rental of houses in Spain has been developed.
The tourism employers have pointed out that the reality of many Spanish tourist destinations (Barcelona, Madrid, San Sebastian, Valencia or Palma) has corroborated the “uncontrolled” growth of housing for tourist use “covered by the new technological platforms”, and stresses that It is the main determinant of the episodes of growth of tourist congestion that has led to a social response to tourism in the most successful Spanish tourist destinations.
“We hope and we hope that this measure, together with the transfer to the tourist accommodation sector of the principles that support the recent ruling on Uber of the European Court of Justice, will help to involve the platforms in compliance with the current tourism legislation” , has added.