At the beginning of March, the Draft Ordinance was published, approving the new Tax Form 179 entitled “Quarterly tax declaration regarding lease of property for tourist use”, establishing the conditions and the procedure for Form 179 to be presented to the Spanish Tax Authorities (STA).
This new obligation to disclose information on lease of property for tourist use was incorporated in the General Regulation of the actions and procedures of Tax Authorities by the Royal Decree 1070/2017, of December 29.
The purpose of Form 179 is to prevent tax fraud on online collaborative platforms. These platforms act as intermediaries and manage the lease of property for tourist use. 179 will come into force the day after its publication in the BOE and will apply to lease of property for tourist use after January 1, 2018.
The persons and entities providing the intermediation service between the assignors and assignees, regarding lease of property for tourist use whether for a fee or free of charge, shall be obliged to disclose all information to the STA. In particular those persons required to provide full disclosure are the persons or companies that have been constituted as collaborative online platforms and are on-line service providers. Such disclose is now legally obligatory, regardless of whether the persons or companies provide the service with respect to the assignors or assignees of the service in relation to the price, insurance, terms or other contractual conditions.
The information to be supplied will include:
1. Identification of the owner of the property, or the holder of the corresponding right that permits lease of property for tourist use.
2. Identification of the property (complete address) with the cadastral ID number.
3. Duration of the rental period, including the start date.
4. Renumeration received, where appropriate, by the person or company renting the property.
5. Contract number.
6. Date of intermediation in the operation.
7. Identification of the means of payment used (transfer, credit or debit card or other means of payment).
The information contained in the last three points is, at present, optional.
The declaration must be submitted by electronic means and on a quarterly basis. It will describe the operations carried out in each calendar quarter. It must be presented within the period between the first and the last day of the calendar month after the end of the quarter. However, the declarations corresponding to the first two quarters of 2018 can be submitted from July 1 to December 31 of the same year. *
