The platforms that carry out this activity must present the new "model 179", which obliges said companies to declare the information of the homes that have been assigned for contracting.

The Hacienda will control the vacation rental from this year

We started 2018 with a novelty about the measures that Hacienda will take to control holiday rentals, a market that is constantly increasing: The platforms that carry out this activity must present the new " model 179 ", which obliges said companies to declare the information of the homes that have been assigned for contracting.

The presentation of model 179 will be obligatory as of July of this year for "the persons and entities that provide intermediation service between cedents and assignees" and "in particular, persons or entities constituted as collaborative platforms that intermediate in the cession of use and have the consideration of service provider of the information society "and must collect all information from January 1, according to the Tax Agency.

However , Do not forget that there are differences between two different periods in the rental: period with rented property (full income is declared and expenses can be deducted) and period with empty dwelling strong> (Treasury will take into account a rent for second home).

What does the Treasury understand for the use of housing for tourism purposes?

The temporary assignment of the use of the whole of a house. A property that must be conditioned for immediate use, regardless of the channel through which it is marketed and always with a lucrative or onerous purpose. The owner of the home has the obligation to declare the returns obtained from the holiday rental, in addition to complying with the regulations that apply in their autonomous community.

See:

PROJECT OF ORDER APPROVING THE MODEL 179 "INFORMATIVE DECLARATION OF THE ASSIGNMENT OF THE USE OF HOUSING FOR TOURIST PURPOSES" AND THE CONDITIONS AND THE PROCEDURE FOR ITS PRESENTATION ARE ESTABLISHED.

More information:

Tourist rental platforms must inform the Treasury of owners and customers

Related news tourist rental.

"The administrative regime of tourist housing: Inspection and sanctioning regime", by Ms. Encarnación Montoya Martín

"Key ideas on the contractual and liability regime in accommodation in tourist housing ", By Mr. Manuel García Mayo

" Tourist flats and neighborhood communities ", by Mr. Guillermo Cerdeira Bravo de Mansilla

" Taxation of tourist homes: taxation, control and fraud ", by D. Alfonso Luis Cerdeira Bravo Mansilla

The intermediaries of tourist housing rental should inform the Treasury of their activities

Tourist housing does not increase the rent, according to the CNCM

General State Budgets 2019: Measures to limit rental prices

Can I do tourist rental without problems?

New decree: Communities of neighbors may prohibit housing for tourist use and these must have a CIVUT

Hacienda studies a decree that will require tourist rental platforms to identify the owners

The tourist rental must have a clear regulation, according to the Ombudsman

Does it compensate more the tourist rental than the residence? ial?

Tourist rental platforms should inform the owners and customers of the Hacienda

Is the tourist rental more profitable than the traditional rental?

Social networks for real estate: Yo...

YouTube has become one of the most important social networks, since the possibility of incorporating promotional videos is unlimited and it is also a trend that more and more professionals are turning to. The real estate sector should not be left behind. Having your own Youtube channel opens infinite possibilities when it comes to ......

Approved in Andalusia the Consolida...

The past June 19 was approved and published in the BOJA 123 of the 27th, Legislative Decree 1/2018 by which the Revised Text of the provisions dictated by the Autonomous Community of Andalusia in the matter of assigned taxes is approved. The purpose of this Law is to establish standards in matters of ......

Finally came the essential regulati...

The regulation of the real estate sector was a pending issue for more than a decade and the Official College of Real Estate Agents has been working since then to make this a reality, for the benefit of Andalusian consumers. It has already been commented on multiple occasions that "The biggest investment that a ......

The prices of the rents diminish th...

The interest in renting a home for young people has fallen drastically since last year. Among young people aged 18 to 34 there is a decrease of 9 points that goes up to 14 when we talk about young people from 18 to 24. The rise in rental prices is the main problem that makes ......