The Ministerial Decree HFP/544/2018, of May 24th (BOE A-2018-7152) has regulated the obligation to inform about house renting for tourism purposes (seasonal rental), introducing a specific form, No. 179.
Any lessor of a house for tourism purposes (or person acting as an intermediary, according to art. 54.2 and 3 of Royal Decree 1065/2007, of July 27th) must deliver the related quarterly informative statement, number 179, to the Spanish Tax Agency, providing the following details:
· Identification of the owner (of the home or right) and of the assignees
· Identification of the property
· Number of days during which the property has been leased for tourism purposes
· Amount received by the owner
· Number of contract
· Start date of the contract
· Intermediation date
· Means of payment used
This declaration has to be delivered within the calendar month immediately following the end of the quarter in which the house has been leased for tourism purposes.
NOTE THAT THERE IS NO REDUCTION IN THE TAX BASE
This kind of rental will not benefit from the reduction of 60% in the tax base, typical of house renting, provided in article 23.2 of Spanish Income Tax Law, because the contract is not intended to satisfy a permanent need for housing, but only a temporary one.
For further information: http://www.fernandezbaladron.com/
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