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The Treasury finalizes a new fiscal control on the rental of tourist apartments

14th December 2020
The Treasury finalizes a new fiscal control on the rental of tourist apartments

After the blow suffered by the Supreme Court ruling that annulled the established model to control income from tourist rentals, the Ministry of Finance finalizes a new system. It intends to introduce a new mandatory information declaration for all people, entities and collaborative platforms such as Airbnb related as tourist rental, through the Tobin Tax decree.

Last September, the Supreme Court followed the doctrine established by the CJEU and declared contrary to law the way in which the Treasury carried out fiscal control over the rentals of tourist flats, which entailed the elimination of form 179, which declared the transfer of use of homes for tourism purposes on a quarterly basis.

Well, now the Tax Agency intends to introduce in the royal decree that is being prepared for the new tax on financial transactions, the so-called Tobin Tax, a new informative statement for all agents in this sector.

According to the document on the final provisions of the royal decree law, which Spain must send to Brussels, and to which the newspaper Cinco Días has had access, “introduces a new article 54 in the General Regulations for actions and tax management and inspection procedures. that obliges people, entities and collaborative platforms that mediate, for consideration or free of charge, in the transfer of homes for tourist purposes located in Spain to periodically report on these operations ”.

This will mean that they must provide the identity of the property owners; that of those who enjoy it, whether by lease, sublease, timeshare contract, part-time ownership or similar, detailing the cadastral reference of the home, the number of days of transfer and the amount paid. Ordinary leases are excluded from this control. This royal decree law will enter into force on January 16, 2021.

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The Treasury takes advantage of the Tobin tax to reintroduce fiscal control to tourist apartments (Cinco Días)

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