On 18 June 2021, form 179 was approved, the quarterly informative statement of the transfer of use of homes for tourism purposes. Direct access to the Order here.
Who is required to submit such a declaration?
The people and entities that mediate between the transferors and assignees of the use of housing for tourist purposes
The assignment of use of housing for tourist purposes is understood as the temporary assignment of use of all or part of a furnished and equipped housing in conditions of immediate use, whatever the channel through which it is marketed or promoted and carried out for the purpose free or onerous.
The following are excluded from this concept:
- Housing leases as defined in Law 29/1994, of November 24, on Urban Leases, as well as the partial sublease of housing referred to in article 8 of the same legal regulation.
- Tourist accommodation that is governed by its specific regulations. For these purposes they will not be considered excluded "The temporary assignment of use of the entirety of a furnished and equipped home in conditions of immediate use, marketed or promoted in tourist offer channels or by any other way of commercialization or promotion, and carried out for profit, when it is subject to a specific regime, derived from its tourism sector regulations "(article 5.e) of Law 29/1994, of November 24, on Urban Leases) regardless of whether or not the specific regime is complied with derived from its sectoral regulations to which it was subject.
- The right to use real estate per shift.
- The uses and contracts of article 5 of Law 29/1994, of November 24, on Urban Leases. a) The use of the dwellings that the porters, guards, wage earners, employees and officials have assigned by reason of the position they perform or the service they provide. b) The use of military dwellings, whatever their qualification and regime, which shall be governed by the provisions of their specific legislation. c) Contracts in which, renting a farm with a house-room, is the agricultural, livestock or forestry use of the property the primary purpose of the lease. These contracts will be governed by the provisions of the applicable legislation on rustic leases. d) The use of university housing, when they have been expressly classified as such by the University that owns or is responsible for them, which are assigned to the students enrolled in the corresponding University and to the teaching and administration staff and services dependent on the former, by reason of the link established between each one of them and the respective University, which will be responsible in each case for the establishment of the rules to which their use will be submitted.
Intermediaries will be considered to be all persons or entities that provide the intermediation service between the transferor and the assignee of the use, either for consideration or free of charge (real estate agents, intermediaries in vacation homes, etc.). In particular, such consideration will be given to persons or entities that, constituted as collaborative platforms, mediate in the transfer of use and are considered a service provider of the information society in the terms referred to in Law 34/2002, of 11 July , services of the information society and electronic commerce, regardless of whether or not they provide the underlying service object of intermediation or whether conditions are imposed on the transferors or assignees such as price, insurance, terms or other contractual conditions.
What is the submission deadline?
The presentation of form 179 will have a quarterly periodicity, and must be presented in relation to the operations carried out in each calendar quarter, within the period between the first and last day of the calendar month after the end of the quarter to which the statement refers.
When is the declaration corresponding to the second quarter of fiscal year 2021 presented?
The deadline for submitting the statement to the transfer days corresponding to the second quarter of year 2021 will be held in the same period applicable to the third quarter of that year, from 1 October to 2 November 2021.
The foregoing will be applicable in relation to assignments of use of homes for tourist purposes made as of 26 June 2021, and whose intermediation has occurred as of this date.
If you performing this type of operations and need help with the tax declaration, do not hesitate to contact our tax department. We will be happy to help you!