The approval and publication of Order HAC/612/2021 of 16 June, re-establishes the obligation to present form 179 and the control of tourist rentals.
This quarterly form came back into force on 19 June. However, only operations accrued after 26 June 2021 will have to be declared.
Exceptionally, and in order to avoid a meaningless declaration in the second quarter, the first submission is moved to the third quarter. CSpecifically, from 1 October to 2 November 2021, and it will be in that quarter that the information referring to the last days of the second quarter will be included.
It will be the intermediaries in the management of the rental of dwellings for tourist purposes who will have to report quarterly to the Tax Agency.
Among other information, the Agency must be informed of the details of the rented property, the owner and the person who rents it, the amount paid and the start date and number of days of the rental.
As it is an informative declaration, it will not involve the payment of any tax, but failure to file it may result in penalties. Form 179 and the control of tourist rentals are here again.
A new information form, on this occasion re-edited, which provides the Tax Administration with data that can be cross-referenced with other declarations, both from the owner of the property, the person who rents it and the intermediary.
At Confialia, we are well aware that this type of informative declarations can lead to chain reviews by the Administration. That is why we create all the necessary protocols to avoid, as far as possible, any type of inconsistency that may affect our clients.