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

Vacation rental, tourist rental.

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


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

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

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