Tax on private holiday home rentals
How they are taxed and who is obliged to provide information
Who is obliged to provide information
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As of June 26, 2021, people and entities that mediate between the transferors and transferees of the use of homes for tourist purposes, both for consideration and free of charge, are required to present Form 179.
Remember that when you temporarily transfer the use of the entire home furnished and equipped in conditions of immediate use and you market it or promote it on tourist supply channels for profit, the intermediaries will have the obligation to inform, even if the home is subject to a specific regime, derived from its tourism sector regulations.
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They should not present Form 179:
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Tourist accommodations regulated by their specific regulations.
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The right to use real estate by turn.
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The submission period changes from quarterly to annual.
The declarations will be presented between January 1 and 31 of each year in relation to the information and operations that correspond to the immediately preceding calendar year.
This new deadline will be applicable for the first time to the information returns corresponding to the 2023 financial year that must be submitted in January 2024.
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The information to be provided is the following:
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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.
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Identification of the property (full address) with specification of the cadastral reference, if assigned.
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Number of days of enjoyment of the home for tourist purposes.
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Amount received, if applicable, by the transferring owner for the use of the home.
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Start date of the transfer.
Optionally, you can report on:
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Contract number under which the declarant mediates the transfer of use of the home.
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Date of intermediation in the operation.
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Identification of the payment method used (transfer, credit or debit card or other payment method).
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