- Ministerial order takes effect next July.
- Includes model 179 form, ‘Quarterly statement of holiday rental information’
Holiday rental platforms such as Airbnb, HomeAway, Wimdu and Niumba will have until 31 October to begin reporting their details to the Spanish tax office in accordance with the ministerial order governing new holiday rental statements, Europa Press has learned. The new tax requirement, approved by the Spanish Hacienda (Treasury) in December 2017, will take effect this July. Holiday rental platforms will have October to provide information about their rentals between July and September to the tax office. The statements are quarterly and must be lodged during the month following the end of each quarter.
The reporting period for the fourth quarter of 2018 will end on 31 January 2019. Meanwhile, the tax office has extended the deadline for reporting on rentals undertaken in the first two quarters of this year to 31 December to allow platforms to adapt their IT systems to the new requirements. The regulation covers approval of the model 179 form, ‘Quarterly statement of holiday rental information’, how, where and when to lodge the form and all other relevant details for compliance with the new reporting requirements.
The names and details of the owner of the property, the holder of the right to lease the property (if different from the owner) and the people or entities renting the property will be required. The Hacienda is implementing the measures in an attempt to put a stop to certain holiday rentals, including those where hotel chains pose as private citizens to rent their properties through holiday rental websites.
Anyone renting out a holiday property will have to include details about the rental property, its land registry number and, where applicable, the number of days the property is used as a holiday rental in their statements. The amounts received by the person(s) renting out the property and the number of the agreement under which the property rentals are conducted must also be included. The statements must be lodged by individuals and entities that broker the holiday rental agreements between lessors and lessees, whether for a fee or free of charge.
Such individuals and entities are defined as those who create collaborative platforms to broker holiday rentals and are deemed to be service providers in the information society. This applies regardless of whether they provide the underlying service subject to the brokerage or of any conditions affecting providers or users of the rental service, such as price, insurance, duration or other contractual conditions.