Return on real estate property

Net performance reductions

Leasing of properties for tourist housing purposes

The obligation to report on the transfer of use of housing for tourist purposes provided for in article 54 ter of the General Regulation of the actions and procedures of tax management and inspection and development of the common rules of the procedures for the application of taxes, approved by Royal Decree 1065/2007, of July 27, which was annulled and rendered ineffective by Supreme Court Judgment 1106/2020, of July 23, 2020, has been reinstated.

In development of the same, Order HAC /612/2021, of June 16, has been issued, which approves the new model 179, "Quarterly informative declaration of the transfer of use of homes for tourist purposes" and establishes the conditions and procedure for its presentation.