This applies whether they charge the user for the service or not. Their newly acquired obligations are to report and identify the user, report the number of days the property is being rented for as well as the amount charged. Of course, this may not be the only way used to uncover rented properties.
Armed with all this information, Hacienda have all they need to prosecute property owners who do not make their tax declaration or differ the information on their tax declaration. Last year, Hacienda warned 21,500 people that it was aware they had rented out a property.
If you rent out your property, from now on do not take the risk. Make sure you include every transaction in your tax declaration.
What would you need to report/pay?
As owner of a property in Spain you might be in one of the following situations, each one with its corresponding obligations.
- The property is only available to you and your family. You do not rent it out. In this case you will pay tax for an attributed income based on the property value, similar
to a wealth tax.Of course, this does not apply if the property is your main residency. (Obviously, this could not be the case if you are not officially resident in Spain)
- You keep the property exclusive for rent. Hacienda would expect then that you declare your revenues; quarterly if you are non-resident or annually if you are resident.
- You use the property for both the above purposes. You would have to meet with the two obligations. In this scenario, the tax payable for option 1 is proportional of the time when the property has been empty (available) From 2018, holiday rental online platforms such as HomeAway or Airbnb have to report their users to the Spanish Tax Office.
Business Legal, Accounts & Tax Consultants, Calle Miguel Delibes, 9,
+34 951 087 937