On December 29, the General Regulation of Tax Administration and Inspection Proceedings and Procedures was modified, adding an article 54 ter, which obliges entities that intermediate between owners and users of tourist housing to informative about assignments of use of housing.
The rule considers an assignment of use of housing for tourism purposes to be declared, any assignment, either part or all, of a house furnished and equipped for immediate use, regardless of the marketing channel used, and whether the lease is paid or not.
The leases of habitual residence (although it is for vacation), and the tourist accommodations that are governed by specific regulations (Aparthotels and similar) are excepted.
Regarding the Websites and Apps of Holiday Rentals:
Among the intermediaries referred to in this standard are the collaborative platforms for this purpose, even if they are considered as service providers of the information society, regardless of whether or not they provide the service object of intermediation, whether or not they manage with prices, insurance, deadlines, etc.
The informative declaration must indicate the owner of the dwelling, the data of the dwelling, the identity of the person who has occupied the dwelling, from which a copy of the identity document must be kept, the number of days of enjoyment and the amount charged.
The regulation entered into force on January 1, pending a Ministerial Order that approves the declaration model in which the how and when to submit, will be indicated.
This provision comes from the request made to the European Commission, at the beginning of last year, by eight of the main European cities, including Barcelona and Madrid, to force brokerage platforms to report the arranged leases.
As can be understood, this will be a very uncomfortable topic for the advertising and intermediation platforms, whose greatest asset is the privacy of the operation, but it will have two immediate effects: a greater tax control (which is the reason of the speed with which it has been implemented), and a more real panorama of this type of occupation, to be able to control the tourist massification with more real data, which is what the eight cities claimed with their request.
Additionally, another very important effect is to be reached: hotels of all types and categories have been already reporting the identity of their guests to the police for a long. The private accommodation escapes this control and constitutes an important blind spot in the fight against terrorism.
If you have any questions regarding this article and wish to ask our team of specialist lawyers, use the contact area. We will be happy to answer your request for information.