Following the introduction of Article 54 relating to the rental of holiday homes, intermediaries and rental housing platforms have been given an extension until January next year to submit the required information about their activity to the Spanish tax office.

Platforms such as Airbnb and HomeAway, as well as all individuals, businesses and online portals that provide an intermediary service between the holiday home owner and the client renting the property must submit the informative Model 179 to the tax office between 1 and 31 January 2019.

The information to be supplied in the aforementioned document will apply to activity carried out during the whole of 2018, starting from 1 January.

After the annual declaration for this year in January 2019, the Model 179 must be submitted on a quarterly basis.

Holiday-letting platforms will be asked to provide the following details as part of the Model 179:

  • Name and details of the owner of the holiday home, the holder of the right to lease the property (if different from the owner) and details about the clients
  • Full details of the property being advertised, including its catastral number
  • The number of days the property has been rented out for holiday purposes
  • Earnings received, if applicable, from the owner
  • Contract numbers for all rental agreements
  • Specification of how the payments were made

If you are concerned about any of the information in this article, it is advisable that you speak with your accountant or tax advisor.

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