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FISCAL
  |  
06-09-2018
Our obligation to make a statement for the control of tourist apartments
As of 2018, individuals and business entities acting as intermediaries between owners and tenants of holiday homes will have a new obligation to submit form 179.

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The new informative statement on the assignment of housing for use by tourists was approved by Order HFP/544/2018 of 24 May approving form 179 - “Quarterly informative statement of the assignment of the use of housing for tourism purposes”.

This statement is established to prevent tax fraud by individuals or business entities, especially those known as “collaborative platforms”, acting as an intermediary in the temporary assignment of the use of housing located in Spain for tourism purposes, whether it be against payment or free of charge. This informative statement must therefore be submitted by intermediaries dealing in the effective alignment of supply and demand in the assignment of tourist accommodation, and not by the owners of this housing.


The information to be supplied on a quarterly basis in form 179 includes:
Obligatory:

  1. Identification of the owner(s) of the housing, of the holder of the right under which the housing is assigned and of the assignee individuals or business entities (both residents and non-residents in Spain).
  2. Identification of the property, specifying the land registry reference.
  3. No. of days the housing is used for tourism purposes.
  4. Amount received by the owner assigning the use of the housing (only the total amount of rent. Any commission for the intermediation service provided by the intermediary does not have to be indicated).
  5. Start date of the assignment/rental period.

Optional:

  1. Contract number by way of which the filer acts as an intermediary in the assignment of the use of the housing.
  2. Intermediation date in the operation.
  3. Identification of the method of payment used (bank transfer, credit card or other method of payment).


The above information must be declared individually for each assignment and all assignments for use by each owner or assignor of the right of use during the period indicated in the statement cannot be added together.

Form 179 must be submitted every quarter and must include the rental operations completed during each calendar quarter, declaring up to the last day of the calendar month following the end of the corresponding quarter, i.e.

  • First quarter: from 1 to 30 April
  • Second quarter: from 1 to 31 July
  • Third quarter: from 1 to 31 October
  • Fourth quarter: from 1 to 31 January

However, in terms of the information relating to financial year 2018, the sole temporary provision of the aforementioned Order states that, as an exception, form 179 will be submitted for an annual period, its period of submission being between 1 and 31 January 2019.





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