New rules of the game …Laurence Lemoine
A small reminder about the new rules of the game …
If you own a tourist apartment registered on one of the many short-term rental platforms, you have probably received an email explaining that from January 2019, Hacienda (Spanish taxes) will require all the data relating to your rentals.
It is a tax law, approved by the Ministry of Finances in December 2017, came into vigor last July that requires platforms such as Airbnb, HomeAway e.t.c. to communicate before the 31st of January all operations made during the year 2018 in Spain, knowing that, for the year 2018, which is the first presentation of this tax statement on the turnover generated by the tourist apartments, will be exceptionally annual.
For 2019 and onwards, the declarations will be trimestrial and must be presented in relation to the transactions carried out during each quater of the year, the tax declaration must be, between the first and the last day of the month following the end of the quarter.
Ex. Entries for january, febuary & march must be declared during the month of april e.t.c
A form has been created especially for the occasion, the 179 which is the “information for trimestrial declaration on the rental of housing for tourist purposes” which will allow (or rather which will oblige) the intermediary platforms to provide all information and data relating to tourist rental activity. Naturally, the names of the owners and the cadastral references will be required, but also and of course, the number of nights spent with the corresponding turnover which seems logical …
On a voluntary basis, the tourism platforms will also be able to provide more precise information, such as, the date of each stay, the exact amount collected and the method of payment used.
This extra and more precise information, as the Tax and Customs Administration specifies, will only prevent “requests” for additional information from them.