HOW TO MOVE FROM IMPUNITY TO EXCESSIVE CONTROL
Through article First Eleven of Royal Decree 1070/2017, of 29 December and the Draft Order approving model 179 if you are the owner of a property that you rent out seasonally (in the Balearic Islands there are some ....) you will have seen that the Tax Agency has you in its sights.
It is true that this is not the first time that the Treasury has been slow to act (online gambling, sale of products over the internet, etc.) but when it comes it goes too far and tries to regulate everything and more.
The new idea is that from 2018 the platforms (airbnb, booking, etc.) that manage holiday rentals must submit to the tax office an information tax form for the rentals in which they have acted as intermediaries (whether they have been paid for it or not).
The following data must be reported in the draft law on the informative model:
- Details of the property offered for rent (with cadastral reference), as well as the details of its owner.
- The details of the tenants, the number of days they have used the dwelling and the amount received by the owner of the dwelling.
Therefore, with a view to the 2018 personal income tax return (to be filed in 2019), do not leave any rent undeclared in your return, as it will now be even easier for the Tax Agency to detect it, and the minimum penalty may be 50% of the tax not paid.