The vacation rental will have to render accounts to the Treasury
Starting next July, tourist rental housing platforms will have to send to the Tax Agency information regarding the owners and customers, as well as periodic reports to declare their activity in more detail, according to the ‘News in the informative statements 2017 ‘published by the agency itself.
This declaration will be mandatory for persons and entities that are intermediaries between the clients and the owners and are considered as service providers of the information society.
The information that must be provided will be the identification of the owner of the dwelling, the owner of the right of assignment of the dwelling (if it is different from that of the owner) and of the assignees or entities. In addition, the property must be identified with its cadastral reference, with the number of days of enjoyment of it for tourism purposes and the amount received.
Already last year, the AEAT warned a total of 21,500 taxpayers that it had proof that they had rented a property and that they should, therefore, include the amount in their declaration.
The Ministry of Finance finalizes a decree in which it is indicated that “the cedentes of the use of the housing with tourist aims will have to conserve a copy of the document of identification of the beneficiaries of the service”. In it, a new article is introduced, art.54, which establishes that the tourist use of a dwelling is understood as the temporary cession of the totality of a furnished and equipped property in conditions of immediate use, whatever the channel through which is marketed or promoted, and made for profit and onerous purpose “.
The Alliance for Tourism Excellence, Exceltur, has celebrated this new obligation and considers it “a very important step in the eradication of fiscal opacity and lack of compliance with the regulations that regulate tourist accommodation.”