HOW TO MOVE FROM IMPUNITY TO EXCESSIVE CONTROL
Through Article. First Eleven of Royal Decree 1070/2017, of December 29 and the Draft Order approving model 179 if you are a homeowner who rents seasonally (in the Balearic Islands some there are....) you will have seen that the Tax Agency has you in the crosshairs.
It is true that it is not the first time that the Treasury is 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 beyond.
The new occurrence is that from 2018 the platforms (airbnb, booking, etc.) that manage vacation rentals must submit to the Tax Agency an informative tax model of the rentals in which they have mediated (whether they have charged for it or not).
The following data must be reported in the bill of the informative model:
- Details of the property offered for rent (with cadastral reference), as well as the details of its owner.
- The data of the tenants, the number of days they have used the dwelling and the amount received by the owner of the dwelling.
Therefore, for 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 amount not paid.