Tax Agency: Information - Frequently Asked Questions

Individuals and entities that act as intermediaries between the transferors and transferees of the use of housing for tourist purposes under the terms established in sections 2 and 3 of 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.

Royal Decree 117/2024, of January 30, which develops the rules and procedures of due diligence in the field of mandatory automatic exchange of information communicated by platform operators, and modifies the General Regulations of the actions and procedures of tax management and inspection and the development of the common rules of the procedures for the application of taxes, 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 information declaration of the transfer of use of homes for tourist purposes" (model 179).

Accordingly, for the year 2024 and following years, the obligation to submit the Annual Information Declaration on the transfer of use of housing for tourist purposes (form 179) has been eliminated.

For the purposes of the obligation to submit Form 179, "intermediaries" are considered to be those persons and entities that provide intermediation services between the transferors and transferees of the use of housing for tourist purposes, whether for a fee or free of charge.

In particular, such consideration will be given to persons or entities that, constituted as collaborative platforms, mediate in the transfer of use and are considered providers of information society services, regardless of whether or not they provide the underlying service that is the object of intermediation or the imposition of conditions on the transferors or transferees of the service in relation to the same, such as price, insurance, deadlines or other contractual conditions.

Therefore, for these purposes, intermediaries are considered to be not only digital intermediaries (especially collaborative platforms), but also any other (analogue or traditional intermediaries) whose activity in the operation has consisted of the effective confluence between supply and demand for the transfer of said homes .

The temporary transfer of use of all or part of a furnished and equipped home in conditions for immediate use, regardless of the channel through which it is marketed or promoted and carried out free of charge or for a fee.

In any case are excluded from this concept:

Residential 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 accommodation, which is governed by its specific regulations.

Therefore, hotel establishments, rural accommodation, hostels and tourist camps, among others, are excluded.

However, the transfer of tourist apartments is subject to the new obligation to provide information.
The right to time-share use of real estate.
The following uses and contracts:
- The use of the dwellings assigned to doormen, guards, salaried employees, employees and civil servants by reason of the position they hold or the service they provide.
- The use of military housing, regardless of its classification and regime, will be governed by the provisions of its specific legislation.
- Contracts in which, when leasing a property with a dwelling, the agricultural, livestock or forestry use of the property is the primary purpose of the lease. These contracts shall 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 that owns or is responsible for them, which are assigned to students enrolled in the corresponding University and to the teaching, administrative and service staff dependent on it, by reason of the link established between each of them and the respective University, which will be responsible in each case for establishing the rules to which their use will be subject.

Yes. Article 54.ter of the RGAT establishes the obligation to provide information regarding the transfer of uses of homes for tourist purposes located in Spanish territory .

No. Only the 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 property, the holder of the right under which the property is transferred (if different from the owner of the property) and the persons or entities to whom the property is transferred.
Identification of the property (full address) with specification of the cadastral reference, if one has been assigned.
Number of days of use of the property for tourist purposes.
Amount received, if applicable, by the owner who transfers the use of the home.
Start date of the assignment.

Optional:

Contract number under which the declarant acts as an intermediary in 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 of the ministerial order regulating model 179 (Order HAC/612/2021, of June 16, amended by Order HFP/188/2023, of February 27).

No. of these transfers must be reported individually, identifying with a different DeclaredRecordID.

Each of the transfers covered by the corresponding contract must be reported. Each assignment will be uniquely referenced and identified with a specific “IDRegistroDeclarado”.

It must be the contract number that materializes the transfer of use, which is the one made with the transferee.

In any case, the holder(s) must be informed. Furthermore, if the person who transfers the property for tourist purposes is different from the owner, the transferor must be informed.

Therefore, if there are several people or entities that are owners or transferors, each of them must be informed (within the same IDRegistroDeclarado), indicating said condition (T=owner; C=transferor) that they had in relation to the property at the time of the transfer:

Headline 1
Headline 2
(...)
Headline n
Assignor 1
Transferor 2
(...)
Assignor n

In the event that no owner or transferor is listed, 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 to provide information, considers as holders of the right to be transferred those who are holders of the right to property, timeshare contracts, part-time ownership or similar formulas, lease or sublease or any other right of use or enjoyment over the homes transferred for tourist purposes, who are ultimately transferors of use of the aforementioned home, it will be this transferor who is considered to be responsible for the income stated in form 179.

If you have information on the different assignees, you must proceed to the detailed identification of each of them .

However, such identification must be carried out at the level of the registration ID supplied, so it is not necessary to repeat the identification of each transferee for each of the owners and/or transferors.

If you do not have a NIF, you must complete the information fields relating to “IDOtro”, indicating one of the following identification keys:

02 NIF-VAT

03 Passport

04 Official identification document issued by the country or territory of residence

05 Certificate of residence

06 Other supporting document

To minimise identification errors and obtain a correct identification of those declared, a tax identification assistance service is available on the AEAT website (common, moreover, to all information declarations 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 NIF consulted if they 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 agreement entered into between the owner of the property and the Manager recognises the Manager's right to sublease the property 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 obligation to provide information, the person holding a right to sublease the property for tourist purposes is considered to be the holder of a right and, therefore, the ultimate transferor of the property.

In this case, the Manager, as the holder of a sublease right, transfers to a third party, the transferee, the temporary use of all or part of the furnished and equipped dwelling in conditions of immediate use, ultimately becoming the transferor of the use of dwellings for tourist purposes, and therefore cannot be considered an intermediary for these purposes.

Consequently, the Manager would be outside the subjective scope of the reporting obligation, and in this case, the operation would not be subject to information in the information declaration.

(Consultation V3083-18 of the General Directorate of Taxes)

The online platform does not have any right to use or enjoy the property provided for tourist purposes, but only provides an intermediary service necessary to conclude the contract for the transfer of use between the Manager and the transferee, receiving a fee or commission for this.

To the extent that the online platform receives its remuneration or commission for the effective formalization of the transfer of use of housing for tourist purposes between the Manager, who acts as transferor, and the tourists who are transferees of the housing, without having any right of use or enjoyment over the housing transferred for tourist purposes, but only provides an intermediary service necessary to conclude the celebration of the contract of transfer of use between the Manager and the transferee, receiving a remuneration or commission for it, said online platform provides an intermediary service in the transfer of use of housing for tourist purposes, being obliged to submit the information declaration (form 179) in accordance with article 54 ter of the RGAT .

The Manager has the status of transferor for the purposes of form 179, and cannot have the status of intermediary within the meaning of article 54.ter of the RGAT.

(Consultation V3083-18 of the General Directorate of Taxes)

Those collaborative platforms that carry out a task of mere digital hosting of advertisements for housing for tourist uses without acting as an intermediary between the transferor and the transferee cannot be subsumed within the subjective scope of article 54.ter of the RGAT and, therefore, will not be required to submit the information declaration .

(Consultation V3083-18 of the General Directorate of Taxes)

You must report the cadastral reference of the property to be transferred by entering one of the following codes:

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.

Key 04 must be entered if the property has not been assigned a cadastral reference.

In addition to the above, you must provide the complete address of the property , as follows:

Required fields : Municipal code, Province code, type of road, name of the road and type of numbering where the property is located.
Optional fields : the rest of the fields that include the location of the property (house number, number qualifier, block, entrance, staircase, floor or flat, door and, where applicable, addition).

The information fields in the ADDRESS block are all mandatory, as long as 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 for properties that lack them.

For example, if a property is a single-family home, it will have the fields, among others, TYPEVIA, STREET NAME, TYPENUMERATION, HOUSE NUMBER, but it will not have the fields BLOCK, PORTAL, STAIRCASE, FLOOR PLAN, DOOR, COMPLEMENT. Therefore, these fields, for that property, must be technically configured as optional since they cannot be filled in.

However, if it is a property with such information (for example, a flat on the 4th floor, with several stairs), these fields would be mandatory for this property, as they report the address . All this regardless of the fact that technically, in the XML schema, its completion cannot be configured as mandatory.

The AEAT response message includes a “overall result of the presentation” , with possible results:

Full acceptance (if there are no errors in any record), with its corresponding Secure Verification Code (CSV).
Partial acceptance (when there are accepted and rejected records or accepted with errors), also with its corresponding CSV.
Completely rejected (when all records have been rejected). In this case, no CSV is returned, as all records contained in the message sent by the taxpayer have been rejected.

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 “inadmissible errors.”

The deadline 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 filing deadline will apply, for the first time, to information returns for the 2023 financial year, which must be submitted in January 2024.

The information must be provided at the time the property is transferred, so the transaction must be declared in that year, regardless of whether the intermediation took place at an earlier time.

It must be the date of the transaction with the transferee (for the materialization of which the appropriate transfer of the property by the transferor will be required beforehand).

The following must be reported:

Start date of the holiday home rental
Number of days of enjoyment
Date of intermediation (optional field)

The information on the corresponding transfer of the property for tourist purposes must be included in the period and year corresponding to the start date of the transfer (start date of the transfer).

The information on these operations carried out on December 31 of a fiscal year must be made 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 transfers is known.

No. Only the amount received by the owner who transfers the use of the property must be reported (if no remuneration is agreed, an amount of 0.00 euros must be entered).

It must be the day on which the transferee pays the intermediary the amount corresponding to the transfer, regardless of whether the payment to the holder or transferor is made at a later time.

This is an optional field. In the event that the transfer of use is not free of charge, information must be provided on the method of payment through which the consideration for the transfer of the property for tourist purposes is paid.

Thus, you must optionally indicate:

Payment method code (01-Transfer, 02-Credit/debit card, 03-Other payment methods).
PaymentMediumId: You must enter 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 payment methods as CLAVEMEDIOPAGO, and the identifier of the payment method by transfer (IBAN) in the IDMEDIOPAGO field.

In such 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.

FAQs

Who is required to submit Form 179?

New Is the obligation to submit Form 179 maintained for the 2024 and subsequent fiscal years?

What is meant by “intermediary” between the transferors and transferees of the use of housing for tourist purposes?

What is meant by “transfer of use of housing for tourist purposes”?

If the owner of the property or the person who transferred it is not resident in Spanish territory, should he/she be included in the declaration of Form 179?

Should property transferred for tourism purposes outside of Spain be reported in Form 179?

What information must be provided in Form 179?

In what format should I submit the Model 179 declaration?

Should all transfers of use by each holder or transferor of the transfer right during the period to which the declaration refers be added?

If the property has been transferred for use several times during the period being declared, how should it be reported in Form 179?

Which contract number should you enter in the CONTRACTNUMBER field, the number relating to the transaction with the assignee or the one relating to the transaction with the assignor?

If the property is owned by several owners (or several transferors carry out the transfer), how should it be reported in Form 179?

If the information declaration of form 179 includes a transferor (in addition to the owner, but different) for a certain transfer of a home for tourist purposes, to whom does the income listed in said form in the “amount received” field correspond?

If there are different assignees of the property being transferred, do I have to inform all of them?

How are the owner(s)/transferor(s)/transferee(s) identified?

An owner rents his or her property to a property manager for a fixed monthly amount and, subsequently, this property manager, based on the right of subletting derived from the contract signed with the owner, subleases it for tourism purposes by his or her own means. Who must submit Form 179?

An owner rents his or her property to a property manager for a fixed monthly amount and, subsequently, this property manager, based on the right of subletting derived from the contract concluded with the owner, subleases it for tourism purposes through an online platform. Who must submit Form 179?

Should a collaborative platform that only provides digital accommodation for tourist use submit Form 179?

How is the property to be transferred identified? and the cadastral reference?

How should the information block regarding the property address be completed, given that there are mandatory and optional fields?

What are the AEAT response messages regarding the records submitted in form 179?

What is the deadline for submitting Form 179?

When should the information be sent, at the time of the intermediation or when the property is transferred?

If the transfer of use affects two different years, how should it be reported in Form 179?

When should transfers made on December 31 of a given year, but whose effectiveness is not known until January 1 of the following year, since there is a 24-hour period to cancel the operation, be declared?

Should the mediation service provided by the intermediary who submits Form 179 and is included in each transfer of housing for tourist purposes be reported?

In transactions in currencies other than the euro, when should the corresponding exchange rate be applied?

Should the account or card number where the amount derived from the transfer of use is paid be reported?

In the event that payment is made through partial payment by credit or debit card and by bank transfer, how should I identify the HALF PAYMENT?

If, after sending a record of a certain transfer of the property for tourist purposes, there is a modification to it (change in the transfer period or the specific days of the transfer, or the amount), or a cancellation of the transfer, how should this information be sent?