Notice of fiscal year 2024 and following years

In accordance with the new wording of article 54 ter of the General Regulations on tax management and inspection actions and procedures and the development of common rules for tax application procedures, as set out in Section Thirteen of the First Final Provision of Royal Decree 117/2024, of 30 January, as of fiscal year 2024, the obligation to report on the transfer of use of homes for tourist purposes using form 179 “Annual information declaration on the transfer of use of homes for tourist purposes” is eliminated.

This obligation is replaced, with regard to information relating to the transfer and leasing of real estate, by the submission of form 238 "Informative declaration for the communication of information by platform operators" , approved by Order HAC/72/2024, of February 1, which approves form 040 "Census declaration of registration, modification and deregistration in the register of non-qualified foreign platform operators and in the register of other platform operators obliged to communicate information" and form 238 "Informative declaration for the communication of information by platform operators", and establishes the conditions and procedure for its submission.