The tax agency yesterday published an informative note remembering what are taxes that apply to vacation rentals in beginning of summer campaign. The owners of flats or apartments rented for days or weeks through platforms such as Airbnb, Homeaway, Booking, or Niumba have to liquidate corresponding VAT and include income in income statement, warns Hacienda.More information
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The Agency recalls that it is necessary to differentiate tax treatment of tourist rents with respect to services that it provides to hotel industry. The Treasury is abundant in differentiation of se services. For example, apartment cleaning services provided at entrance or exit of contracted period correspond to tourist rental services. However, periodic cleaning of property and accommodation, periodic change of bedding and Bath are considered to hotel services.
Hacienda warns that to rent an apartment for tourist purposes on a regular basis would be to register in tax on economic activities (IAE). As for income tax, revenues obtained by this activity will have consideration of real estate capital gains. In addition, it will be necessary to make subsequent quarterly VAT statement, with a rate of 10%.obligation to report
Since 2018 a new obligation is established to supply information relating to cessions of houses for tourist purposes through model 179, which must present persons or entities that mediate in transfer of use of houses for tourist purposes ( Wher analogue or digital); And, in particular, so-called "collaborative platforms" that mediate se assignments.
Among details offered by agency excels that to be understood that money obtained by rent of se apartments is considered as performance of real estate capital, rent has to be limited to making available of a property For a period of time, without being accompanied by provision of services of hotel industry.
The collecting agency gives an example of cleaning services made before arrival of tenants or after departure of se or delivery and collection of keys at time of entry and exit of clients.
"The yields obtained by lease will be declared by owner of property or right that enables him to transfer (for example, in case of a usufructuary of property that yields same) by difference between full income and expenses Tax deductible, " Treasury notes in note. In addition, it insists that se declarations "will not be applicable reduction of 60%", since apartments of tourist use are not intended to satisfy a permanent necessity of housing but to cover a necessity of temporary character.
Hacienda also warns that " periods of time in which property has not been subject of cession, generate corresponding attribution of real estate income whose amount would be result of applying percentage of imputation that corresponds (1.1% or 2%) to Cadastral value of property, and depending on number of days that has not been ceded for tourist purposes. "
However, Treasury adds, lease can be understood as a business activity and yields derived refrom will have consideration of economic activity yields when, in addition to making available property, y are offered, During stay of tenants, services of hotel industry such as: periodic services of cleaning, change of clos, of restoration, of leisure or or of analogous nature or when, without rendering such services, re is available a Person with work contract and full day for management of activity.
With regard to VAT, Hacienda clarifies that those who make tourist accommodation leases have, for purposes of VAT, status of businessman. Therefore, leasing of tourist accommodation is subject to VAT. Neverless, agency clears, y are exempt from VAT and, refore, subject to onerous patrimonial transmissions those leases of tourist accommodation in which lessor does not provide typical services of hotel industry. In such cases, lessor must not present or enter VAT, but it does ITP.
In event of provision of services of hotel industry, leasing of a tourist apartment shall not be exempt from VAT and must be taxed at a reduced rate of 10% as a hotel establishment. In ITP, tax quota for leases will be obtained by applying on liquidatable basis tariff set by autonomous community.