Notice for fiscal year 2024 and following
In accordance with the new wording of article 54 ter of the General Regulation of actions and procedures for tax management and inspection and for the development of common standards for tax application procedures, given by section Thirteen of the first Final Provision of Royal Decree 117/2024, of January 30, , starting in fiscal year 2024, the obligation to report on the transfer of use of homes for tourism purposes is eliminated using form 179 “Annual informative declaration of the transfer of use of housing for tourism purposes.”
This obligation is replaced, with regard to information relating to the transfer and leasing of real estate, by the presentation of model 238 “Informative declaration for the communication of information by part of platform operators” , approved by Order HAC/72/2024, of February 1, which approves model 040 "Census declaration of registration, modification and deletion in the registry of platform operators unqualified foreign platforms and in the registry of other platform operators obliged to communicate information" and model 238 "Informative declaration for the communication of information by platform operators", and the conditions and procedure for its presentation are established.