The Spanish Revenue, in order to bring into the open all the undeclared tourist rentals, according to the Form 179 approved by RD 1070/2017 of 29 December,  this new law obliges to the companies that intermediate to supply accommodation for tourist purposes such as Real Estates, Airbnb, Booking com, Homeaway to submit the From 179.

On the other hand , owners who rent their houses in Spain are required to declare rental income through the Form 100 or the Form 210 depending  if the owner is a tax resident or not in Spain .

What information should be provided in the Model 179.

  • Identification of the owner or owners of the property, of the holder of the right to lease the property and the people or entities renting the property.
  • Identification of the property (full address) with specification of the cadastral reference.
  • Number of days in which the dwelling is rented for touristic purposes.
  • Rental Incomes received  by the owner of the property.
  • Means of payment (transfer, credit or debit card or other means of payment) (optional).

Deadlines and Form of submission of the Model 179

Form 179 will enter into force in July 2018, and those required to file this return will be required to provide information for the entire 2018 period, including the first two quarters of the year.

Form 179 must be filed on a quarterly basis during the calendar month following the end of each calendar quarter, as is the case with the quarterly VAT filing. As an example, the first quarter will be settled in April and the second quarter in July.

In summary all the owners that have rented their property in Spain and do not declare the incomes , according to the new law from 2018, the tax office, with the information received through the Form 179, will know all the necessary details to claim the taxes for rental incomes and the corresponding fine.

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The information provided in this article is not intended to be legal advice, but merely conveys general information related to legal issues.

Author: Rosana Tejada
Biographical Info: Rosana Tejada Crespo is a tax advisor holding a Master’s Degree in International Taxation. She specialises in companies and freelancers, tax regulations concerning foreign employees (Beckham Law), non-resident tax, inheritance tax and Spanish income tax. She is one of the founders of Legal & Tax Help (2000), which comprises a group of English speaking solicitors, economists and architects.
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