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Notice about the deadlines for submitting form 179 – Quarterly information return on housing ceded for use in tourism

Order HAC/612/2021, of June 16, has approved model 179 , “Quarterly informative declaration of the transfer of use of homes for tourism purposes.” This information return derives from the approval of article 54.ter of the General Regulation on tax management and inspection actions and procedures and on the development of the common rules for tax application procedures.

With the approval of this declaration, the obligation that had previously been annulled by the Supreme Court (judgement number 1106/2020) is re-established.

The new reporting obligation affects transfers of properties for tourism purposes occurring on or after 26 June 2021, and to the extent that intermediation in such transfers has taken place on or after that date.

Periodicity and deadlines for filing Form 179

Form 179 has a QUARTERLY PERIODICITY, and must be submitted during the calendar month following the end of each calendar quarter.

However, the deadline for submitting the information return corresponding to the days of transfer during the 2nd quarter of 2021 (from June 26 to 30, 2021) must be submitted within the same period provided for the return corresponding to the 3rd quarter of 2021. : from October 1 to November 2, 2021.

Presentation link

The following link provides access to the procedure for filing the information return. There is both a web form and the possibility of using a web service for submission.

Form 179. Quarterly information return on housing ceded for use in tourism