News

The Tax Agency focuses, one more year, on submerged rents out through specific notices to taxpayers in the drafts of the personal income tax return.

In the 2021 Income Campaign, which started on April 6 and will end on June 30, the Treasury plans to notify a total of 713,000 taxpayers that it has proof that they have received income linked to the lease of real estate. Some notices that began to be used in 2016, in the Income 2015, and whose use has increased greatly since then.

In that year, only 21,000 taxpayers received a notification about income linked to real estate leases, while a year later the notices multiplied more than 10 times (with about 136,000 in the 2016 Income). Last year, some 400,000 taxpayers received the rent notice, which means that notifications will practically double in the current Campaign.

In this sense, the Tax Agency has recalled that little by little the process of collecting information is improving and that currently "the rental notices are fed by the financial information provided by the CCAA". Until now, on the other hand, the treasury also used other information sources such as real estate portals, banks or electricity or water supply companies, among others.

The latest data from the Treasury Technicians (Gestha) indicate that in Spain there are about 1.28 million the number of leases in black, which translates into 40.8% of the total. That is, four out of 10 rentals are not declared.

On the other hand, the Treasury affirms that taxpayers who receive tourist leases will not receive rental notices thanks to the 'model 179' that individuals and companies that act as intermediaries in a vacation rental must submit on a quarterly basis. This model includes essential information for the treasury, since intermediaries must provide data such as the owners of the dwelling to be rented, its cadastral reference, the number of days it has been rented to tourists, as well as the amount received.

Thus, the Treasury uses this model to know which taxpayers have obtained income from tourist rentals, and these data "are already incorporated directly into the tax data, so that a specific notice is not required."

Within the framework of these special notifications, the Treasury has announced that another 233,000 taxpayers will receive a notice for virtual currencies and another 856,000, for having received income from abroad. Therefore, if we add cryptocurrencies, income from abroad and rents, the treasury will send notices to a total of 1.8 million taxpayers this year.