Since 2018 a new obligation has been established, Form 179, to provide information on the use of properties with touristic purposes, which must be submitted by the individual or entity that intermediates in the dealing of properties with tourist purposes in the Spanish territory. In particular, those announced in tourism channels such as real estate companies or internet platforms that offer the property rental and include the possibility to book the accommodation.
WHAT DO WE UNDERSTAND BY INTERMEDIARY?
- The individual or entity that puts both parts (leaseholder and renter) in contact, with the objective of signing a rental agreement to use the property with touristic purposes.
- Therefore, the operators that are obliged to submit this form include real estate companies, realtors, and internet platforms (Airbnb, Booking, etc.)
WHAT DO WE UNDERSTAND BY USED OF A PROPERTY WITH TOURISTIC PURPOSES?
- Properties that are offered (totally or partially), with furniture and fully equipped, to be used temporary as tourist or holiday accommodation free of charge or in exchange of money; independently of offering, or not, hotel services, and independently of the channel used to announced it.
- Hotel, rural properties, hostels, and camping’s are excluded from this new obligation.
- If the owner or operator is not a Spanish resident, the intermediate is equally obliged to submit Form 179 if the property is in Spanish territory.
- Identification details of the owner of the company and address for notifications.
- Identification details of the property, including the cadastral reference and its capacity determined by the Occupation License or equivalent document.
- Number of days in which the property has been used with touristic purposes, date of beginning of each period.
- Amount received by the owner or operator for the rental of the property.
- Number of contracts, date of rental and identification of the method of payment (this is optional but recommended).
WHEN DO I HAVE TO SUBMIT FORM 179?
- Every quarter, on the next natural month of closing of each quarter.
- With respect to the information for year 2018, exceptionally, it will have an annual character and must be submitted between January 1 and 31th, 2019.
With this model, the Tax Administration, will have detailed information on the rented properties, the period of rental and the value of the transaction. Information which is going to help to bring to light many rentals that where not declared up to now, by residents and non-residents, and to check if it is declared in the corresponding Annual Tax Declaration of every taxpayer.