NEWS
TOURIST RENTAL
Vélez-Málaga - 18 dic 2018
If you are the owner of a home that you rent by season, know that, as of 2018, the people and entities that intervene in this type of rents (in particular, have this consideration, the Internet collaborative platforms) must present periodic statements of the leases in which they have intermediated.
Among other data, they must inform of the data of the rented property and of the data of the lessor and the tenant, as well as of the amounts paid and the term of the rent.
For this purpose, model 179 has recently been approved ("Quarterly informative declaration of the assignment of housing for tourist purposes"), which must be used in these cases and submitted electronically.
For the year 2018, exceptionally, intermediaries must present this declaration on an annual basis (between January 1 and January 31, 2019). As of 2019, they must submit it quarterly during the calendar month following the end of each quarter.