Return on real estate property

Net Yield Reductions

Leasing of properties intended for housing for tourist purposes

The obligation to report on the transfer of use of homes for tourist purposes provided for in article 54 ter of the General Regulation of actions and procedures for tax management and inspection and for the development of common standards for the procedures for applying tax has been reestablished. taxes, approved by Royal Decree 1065/2007, of July 27, which was annulled and left without effect by the Supreme Court Ruling 1106/2020, of July 23, 2020.

In its development, Order HAC /612/2021, of June 16, was issued, approving the new model 179, "Quarterly informative declaration of the transfer of use of housing for tourist purposes" and establishes the conditions and procedure for its presentation.