Tourist Lettings – Tax Form 179

1st June 2018

If you own a property in Spain and are intending to rent to holidaymakers on a nightly basis, it is very important to make sure that you adhere to all regulations.

WHY SHOULD THE TAX FORM 179 BE PRESENTED?

The order HFP/544/2018, of May 24, which approves the Tax Form 179, “Quarterly informative declaration of the assignment of use of housing for tourism purposes” and establishes the conditions and procedure for its presentation.

This is the latest update regarding leases for tourism purposes. This update forces the landlord to comply with the law.

If you have a property that you eventually exploit, commonly known as a tourism lease, this interests you, and now leases are going to be watched, even more if possible, with a magnifying glass to avoid fraud.

In practice, this translates into greater control of leases, less abuse by tenants and higher income to the tax office. Apparently all benefits.

If you have not yet obtained your tourist license, you still have time in most areas of Spain.

AM I REQUIRED TO PRESENT TAX FORM 179?

Property owners and agencies that offer properties for rental to holidaymakers.

HOW OFTEN IS THIS TAX FORM179 FILED?

The presentation of Tax Form 179 has to be filed quarterly.

AND WHAT INFORMATION DOES IT COLLECT?

The information to be provided in Tax Form 179 includes:

  1. Identification of the owner or holders of the dwelling, of the owner of the right under which the dwelling is transferred (if it is different from the owner of the dwelling) and of the assignees or entities.
  2. Identification of the property (full address) with specification of the cadastral reference, in case it has one assigned.
  3. Number of days for the holiday booking.
  4. Amount received in rent, if applicable, by the owner for the use of the home.
  5. Contract number by virtue of which the intermediate declarant in the assignment of use of the dwelling.
  6. Start date of the booking.
  7. Intermediation date in the operation.
  8. Identification of the means of payment used (transfer, credit or debit card or other means of payment).

If you do not have a tourism rental license, we suggest you get it as soon as possible.

If you need advice, do not hesitate to contact us:

Gascón Bernabéu Abogados
+44 (0)203 137 1320.
info@gasconbernabeu.com

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