After the adoption and publication of the regulation HAC /612/2021 that adjusts the new “Quarterly Informative Declaration on the Surrender of Use of Homes for Tourist Purposes (Model 179)”, we’ll describe the main innovations to you:
• Those individuals and entities are obliged to present this declaration who carry out the work as intermediaries between transferors and transferees of the housing for tourist purposes that are located on Spanish territory.
Intermediaries in the sense of this new model are individuals and entities who provide brokerage services, whether for a fee or free of charge, between transferors (owners of the property) and transferees (end consumers), for example: Booking.com, Airbnb, brokerage agents …
• The transfer of dwellings for tourist purposes is to be understood as the temporary transfer of a furnished and equipped dwelling for full or partial use and for immediate use.
The following are excluded from this concept:
»Long-term rentals of a dwelling.
»Tourist accommodations, such as hotels and non-hotel accommodations, rural accommodations, hostels …
»Timeshare.
• The following information must be provided for each transfer:
»With mandatory character:
»Identity data of the owner (s) of the holiday rental dwelling, the owner of the right under which the housing is transferred (if different from the owner of the dwelling).
»Identification data of the property being rented, including the cadastral number (full address).
»Number of days of occupation for tourist purposes.
»Amount received by the leasing owner for the use of the dwelling.
»Date of commencement of the transfer/use.
»Optional:
»Contract number assigned through the intermediary of the renting of the dwelling.
“Date of the intermediation agreement of the vacation rental of dwelling.
»Identification of the means of payment used (bank transfer, credit or debit card or other means of payment).
Note: If the owners, transferors and transferees do not have a NIF tax identification number, they must fill in another field, for example passport, NIF IVA VAT identification number, certificate of residence …
• Submission deadlines:
»In the year 2021, the 2nd quarter (June 26th to 30th) will be presented together with the 3rd quarter, i.e. from October 1st to November 2nd, 2021.
»From October 1st, 2021 the presentation will take place quarterly:
Months January to March: April 1st to April 30th
Months April to June: July 1st to 31st
Months July to September: October 1st to 31st
Months October to December: January 1st to 31
