Are you renting out your Spanish holiday home?

«Article 54 ter. Obligation to report on the transfer of use of housing for tourism purposes.

1. The persons and entities that mediate between the transferors and assignees of the use of homes for tourist purposes located in Spanish territory in the terms established in the following section, will be required to periodically submit an informative statement of the transfers of use in which they mediate .

2. For the exclusive purposes of the informative statement provided for in this article, the assignment of use of housing for tourist purposes is understood to be the temporary assignment of use of all or part of a furnished and equipped housing in conditions of immediate use, whichever be the channel through which it is marketed or promoted and carried out for free or onerous purposes.

In any case, the following are excluded from this concept:

a) Housing leases as defined in Law 29/1994, of November 24, on Urban Leases, as well as the partial sublease of housing referred to in article 8 of the same legal regulation.

b) Tourist accommodation governed by its specific regulations.

For these purposes, the temporary cessions of housing use referred to in article 5.e) of Law 29/1994, of November 24, on Urban Leases, will not be considered as excluded, regardless of whether or not the regime is complied with. specific derived from its sectoral regulations to which it was subject.

c) The right to use real estate per shift.

d) The uses and contracts of article 5 of Law 29/1994, of November 24, on Urban Leases, except for those assignments referred to in letter e) of this article.

3. For the purposes set forth in section 1, all persons or entities that provide the intermediation service between the transferor and the transferee of the use referred to in the previous section, whether for consideration or free of charge, will be considered intermediaries.

In particular, such consideration will be given to persons or entities that, constituted as collaborative platforms, mediate in the transfer of use referred to in the previous section and are considered to be a service provider of the information society in the terms to which they are refers to Law 34/2002, of July 11, on services of the information society and electronic commerce, regardless of whether or not they provide the underlying service object of intermediation or whether conditions are imposed on such transferors or assignees. such as price, insurance, terms or other contractual conditions.

4. The informative statement will contain the following information:

a) Identification of the owner of the house assigned for tourist purposes as well as the owner of the right by virtue of which the house is assigned for tourist purposes if they are different.

The identification will be made by name and surname or company name or full name, and tax identification number or in the terms of the Ministerial Order approving the corresponding declaration model.

For these purposes, those who hold the right to property, timeshare contracts, part-time ownership or similar formulas, lease or sublease or any other right of use or enjoyment over the homes assigned for purposes will be considered as owners of the right to be transferred. tourism, which is transferors, in the last instance, of use of the aforementioned dwelling.

b) Identification of the property with the specification of the cadastral reference number or in the terms of the Ministerial Order approving the corresponding declaration model.

c) Identification of the assignee persons or entities as well as the number of days of enjoyment of the home for tourist purposes.

The identification will be made by name and surname or company name or full name, and tax identification number or in the terms of the Ministerial Order approving the corresponding declaration model.

For these purposes, the transferors of the use of the home for tourism purposes must keep a copy of the identification document of the beneficiaries of the service, previously indicated.

d) Amount received by the transferor owner of the use of the home for tourist purposes or, where appropriate, indicate its free nature.

5. The Ministerial Order approving the corresponding declaration model will establish the deadline for submission and will contain the information referred to in the previous section, as well as any other relevant data for that purpose to specify that information. 

After reading the new modification law degree it looks like you have to do a lot of paperwork for each period of renting your property out

In addition to having to make a communication that contains all the data of the house, again and again, the data of the owner, the address, the cadastral reference, we will have to communicate the time of the rental, the name of all tourists over 16 years and their passports, as well as the amount received for the rent, and the funny thing is that you also have to do it if the house is given to a relative or friend who does not pay anything for it.
One more element to consider renting or not renting the house on vacation. It must be said that this new law modifies a previous one and that it has been promulgated throughout Europe.
If you have questions or do not know how to make your quarterly tax return, do not hesitate to contact our Non-Resident Tax department, which will help you with any questions.

Phone number +34 956 580 196 ask Alejandra or contact francis@lcpspain.com