FAQs
The people and entities that mediate between the transferors and assignees of the use of housing for tourist purposes in the terms established in sections 2 and 3 of article 54.ter of the General Regulation of actions and the tax management and inspection procedures and the development of common standards for tax application procedures, approved by Royal Decree 1065/2007, of July 27.
Royal Decree 117/2024, of January 30, which develops the rules and due diligence procedures in the field of the mandatory automatic exchange of information communicated by platform operators, and modifies the General Regulations of the actions and the tax management and inspection procedures and development of the common standards for tax application procedures, approved by Royal Decree 1065/2007, of July 27, has given a new wording art. 54 ter RGAT establishing a new obligation to inform that, with regard to information relating to the transfer and leasing of real estate, replaces the "Annual informative declaration of the transfer of use of homes for tourist purposes » (model 179).
Accordingly, for the year 2024 and following, the obligation to present the annual informative declaration of the transfer of use of homes for tourism purposes (form 179) has been eliminated.
For the purposes of the obligation to submit form 179, “intermediaries” are considered to be the persons and entities that provide the intermediation service between the transferors and transferees of the use of housing for tourism purposes, whether for consideration or free of charge.
In particular, persons or entities that, constituted as collaborative platforms, mediate in the transfer of use and are considered to be providers of information society services will have such consideration, regardless of whether or not they provide the underlying service that is the object of intermediation or of the imposition of conditions with respect to the assignors or assignees of the service in relation to it, such as price, insurance, deadlines or other contractual conditions.
Therefore, are considered intermediaries for these purposes, not only digital intermediaries (especially collaborative platforms), but any other (analog or traditional intermediaries) whose activity in the operation has consisted of the effective confluence between offer and demand for the transfer of said homes .
The temporary transfer of use of all or part of a home furnished and equipped in conditions of immediate use, regardless of the channel through which it is marketed or promoted and carried out for free purposes or onerous.
In any case are excluded from this concept:
-
Housing leases, considering as such those that fall on a habitable building whose primary purpose is to satisfy the permanent housing need of the tenant.
-
Tourist accommodations, which are governed by their specific regulations.
Therefore, hotel establishments, accommodation in rural areas, hostels and tourism camps, among others, are excluded.
However, the transfer of tourist apartments is subject to the new information obligation.
-
The right to use real estate by turn.
-
The following uses and contracts:
-
The use of the homes that doormen, guards, employees, employees and officials are assigned due to the position they perform or the service they provide.
-
The use of military housing, whatever its classification and regime, will be governed by the provisions of its specific legislation.
-
Contracts in which, when leasing a property with a house, the primary purpose of the lease is the agricultural, livestock or forestry use of the property. These contracts will be governed by the provisions of the applicable legislation on rural leases.
-
The use of university housing, when these have been expressly classified as such by the University itself that owns or is responsible for them, which are assigned to the students enrolled in the corresponding University and the teaching, administration and services staff dependent on it, due to the link established between each one of them and the respective University, which will be responsible in each case for establishing the rules to which its use will be subject.
-
Yes. Article 54.ter of the RGAT establishes the obligation of information regarding transfers of uses of homes for tourist purposes located in Spanish territory .
No. Only transfers of use of homes for tourist purposes located in Spanish territory should be included in this model.
Mandatory:
-
Identification of the owner or owners of the home, the owner of the right by virtue of which the home is transferred (if different from the owner of the home) and the transferee persons or entities.
-
Identification of the property (full address) with specification of the cadastral reference, if assigned.
-
Number of days of enjoyment of the home for tourist purposes.
-
Amount received, if applicable, by the transferring owner for the use of the home.
-
Start date of the transfer.
Optionally:
-
Contract number under which the declarant mediates the transfer of use of the home.
-
Date of intermediation in the operation.
-
Identification of the payment method used (transfer, credit or debit card or other payment method
By sending messages in XML format, in accordance with the technical specifications contained in the Annex to the ministerial order regulating model 179 (Order HAC/612/2021, of June 16, modified by Order HFP/188/2023, of February 27).
No. Each of these assignments must be reported individually , identifying them with a different DeclaredRegistrationID.
Each of the transfers subject to the corresponding contract must be reported. Each transfer will be uniquely referenced and identified with a specific “DeclaredRegistrationID”.
It must be the contract number that materializes the transfer of use, which is the one made with the transferee.
The owner/s must be informed, in any case. Furthermore, in the event that the transferor of the housing for tourist purposes is different from the owner, the transferor must be informed.
Therefore, if there are several persons or entities that are owners or transferors, each of them must be informed (within the same DeclaredRegistrationID), indicating said condition (T=owner; C=assignor) that they had in relation to the property at the time of the transfer:
-
Headline 1
-
Headline 2
-
(...)
-
Holder no.
-
Assignor 1
-
Assignor 2
-
(...)
-
Assignor n
In the event that no owner or assignor is registered, the registration will be rejected.
To the extent that section 4.a) of article 54 ter of Royal Decree 1065/2007, for the purposes of the obligation of information, considers as holders of the right to be transferred those who hold the right to property, contracts of timeshare ownership, part-time ownership or similar formulas, leasing or subletting or any other right of use or enjoyment of the homes transferred for tourist purposes, who are the ultimate transferors of use of the aforementioned home, will be to this transferor. who is considered to correspond to the income recorded in form 179.
In the event that you have information on the different assignees, you must proceed to a breakdown of each of them .
However, said identification must be carried out at the level of the IDregister provided, so it is not necessary to repeat the identification of each assignee by each of the owners and/or assignors.
In the event that you do not have a NIF, you must complete the information fields related to “IDOtro”, entering one of the following identification keys:
02 NIF-VAT
03 Passport
04 Official identification document issued by the country or territory of residence
05 Residence certificate
06 Other evidentiary document
To minimize identification errors and obtain correct identification of those declared, a tax identification assistance service is available on the AEAT website (common, on the other hand, to all informative returns to be submitted by taxpayers). ).
The third-party NIF verification service for census purposes returns the surnames and first names that appear in the Tax Agency Census associated with the consulted NIF if these are similar to the surnames and first names sent.
The personal information details of the taxpayer must be corrected with those stated in the Tax Agency to avoid identification errors in filing.
To the extent that the lease contract formalized between the owner of the home and the Manager recognizes the right of the Manager to sublease the home for tourist purposes, and in accordance with the provisions of section 4.a) of the aforementioned article 54 ter of the RGAT, for the purposes of the information obligation, the holder of a right by virtue of which the home is transferred for tourist purposes, and, therefore, as the ultimate transferor of the home, whoever is the owner of a sublease right over it.
In this case, the Manager, as the holder of a sublease right, assigns to a third party, the assignee, the temporary use of all or part of the furnished and equipped home in conditions of immediate use, ultimately becoming the assignor of use. of housing for tourist purposes, so it cannot be considered an intermediary for these purposes.
Consequently, the Manager would be outside the subjective scope of the information obligation, and in this case, the operation would not be the subject of information in the informative declaration.
(Consultation V3083-18 of the General Directorate of Taxes)
The online platform does not have any right to use or enjoy the home transferred for tourist purposes, but only provides an intermediation service necessary to conclude the contract for the transfer of use between the Manager and the transferee, receiving a remuneration or commission.
To the extent that the online platform receives its remuneration or commission for the effective formalization of the transfer of use of housing for tourism purposes between the Manager, who acts as transferor, and the tourists transferring the housing, without having any right of use or enjoyment of the home transferred for tourist purposes, but only provides an intermediation service necessary to conclude the execution of the contract of transfer of use between the Manager and the transferee, receiving for this a remuneration or commission, said The online platform provides an intermediation service in the transfer of the use of homes for tourism purposes, being obliged to present the informative declaration (form 179) in accordance with article 54 ter of the RGAT .
The Manager has the status of assignor for the purposes of model 179, and cannot have the status of intermediary in the sense of article 54.ter of the RGAT.
(Consultation V3083-18 of the General Directorate of Taxes)
Those collaborative platforms that carry out the task of mere digital hosting of housing advertisements for tourist uses without mediating between assignor and assignee cannot be subsumed within the subjective scope of article 54.ter of the RGAT and, therefore, They will not be required to submit the informative return .
(Consultation V3083-18 of the General Directorate of Taxes)
You must report the cadastral reference of the property being transferred by entering one of the following keys:
Securities | Description |
01 | Property with land registry reference located anywhere in Spain, except the Basque Country and Navarre. |
02 | Property with land registry reference in the Autonomous Community of the Basque Country. |
03 | Property with land registry reference in the Autonomous Community of Navarre. |
04 | Property with any of the above statuses but without a land registry reference. |
Following this code, you must enter the cadastral reference that corresponds to codes 01, 02 and 03 above.
Code 04 must be entered in the event that the property does not have a cadastral reference assigned.
In addition to the above, you must enter the complete address of the property , as follows:
-
Required fields : municipality code, province code, type of road, name of the road and type of numbering in which the property is located.
-
Optional fields : the rest of the fields that include the location of the property (house number, number qualifier, block, portal, staircase, floor or floor, door and, where applicable, complement).
The information fields in the ADDRESS block are all mandatory, to the extent that the specific address of the property includes all of them .
However, the establishment of the XML schema of the model requires that, to the extent that there are properties with all the fields of the ADDRESS block and others with part of them, some of them cannot be required from properties that do not have them.
For example, if a property is an individual home, it will have the fields, among others, ROAD TYPE, ROAD NAME, TYPENUMBERING, HOUSING NUMBER, but it will not have the fields BLOCK, PORTAL, STAIR, FLOOR FLOOR, DOOR, COMPLEMENT. Therefore, these fields, for that property, must technically be configured as optional since they will not be able to be completed.
However, if it is a property with this information (for example, an apartment on the 4th floor, with several stairs), these fields would be mandatory for this property, to the extent that they report the address . All this regardless of the fact that technically, in the XML schema, its completion cannot be configured as mandatory.
The response message from the AEAT includes a “overall result of the presentation” , with possible results:
-
Complete acceptance (if there are no errors in any record), with its corresponding Secure Verification Code (CSV).
-
Partial acceptance (when there are records accepted and rejected or accepted with errors), also with its corresponding CSV.
-
Full Reject (when all records have been rejected). In this case, no CSV is returned, as all the records contained in the message sent by the taxpayer have been rejected.
For its part, the “partial result of each record” sent can be one of the following two:
-
Accepted.
-
Refused: These are rejections that correspond to what is called “unadmissible errors.”
The term is annual , being between January 1 and 31 of each year, in relation to the information and operations that correspond to the immediately preceding calendar year. The new submission deadline will be applicable, for the first time, to the information returns corresponding to the 2023 financial year, which must be submitted in January 2024.
It must be reported at the moment in which the transfer of the property occurs, so it will be in that year in which the operation must be declared, regardless of whether the intermediation has occurred at a previous time.
It must be the date of the transaction with the transferee (for whose materialization it will previously require the timely transfer of the property by the transferor).
You should be informed of:
-
Start date of the holiday home rental
-
Number of days of enjoyment
-
Brokerage date (optional field)
The information on the corresponding transfer of the home for tourism purposes must be included in the period and year that corresponds to day of the start of the transfer (start date of the transfer).
The information on these operations carried out on December 31 of a fiscal year must be done in this fiscal year. To avoid modifications and cancellations of operations, the information report can be made with the information as of January 1 of the following year (referring to December 31 of the previous year), once the effectiveness of these assignments is known.
No. You should only report the amount received by the transferring owner for the use of the home (if no remuneration is agreed upon, an amount of 0.00 euros must be entered).
It must be the day on which the assignee pays the intermediary the amount corresponding to the assignment, regardless of whether the payment to the owner or assignor is made at a later time.
This is an optional field. In the event that the transfer of use is not free, you must inform yourself of the means of payment through which the consideration for the transfer of the home for tourist purposes is paid.
Thus, you must optionally indicate:
-
Payment method key (01-Transfer, 02-Credit/debit card, 03-Other payment methods).
-
MediumPaymentId: must include the financial account number, credit or debit card number or the identifier of the payment method in question).
You must enter the code 03-Other means of payment as KEYMEDIOPAGO, and in the IDMEDIOPAGO field the identifier of the means of payment by transfer (IBAN).
In these cases, a new modification message must be sent using Communication Type A1 modifying the record initially sent, and recording the new data derived from the transfer of the property.