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Tax on private holiday home rentals

How they are taxed and who is obliged to provide information

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Who is obliged to provide information

  • As of June 26, 2021, individuals and entities that act as intermediaries between the transferors and transferees of the use of homes for tourist purposes, whether for a fee or free of charge, are required to submit Form 179.

    Remember that when you temporarily transfer the use of the entire furnished and equipped home in conditions of immediate use and market or promote it on tourist offer channels for profit, intermediaries will have the obligation to inform, even if the home is subject to a specific regime, derived from their tourism sector regulations.

  • The following should not submit Form 179:

    • Tourist accommodation regulated by specific regulations.

    • The right to time-share use of real estate.

  • The submission period changes from quarterly to annual.

    Declarations must be submitted between January 1 and 31 of each year in relation to the information and operations corresponding to the immediately preceding calendar year.

    This new deadline will apply for the first time to information returns for the 2023 financial year, which must be submitted in January 2024.

  • The information to be provided is as follows:

    • Identification of the owner or owners of the property, the holder of the right under which the property is transferred (if different from the owner of the property) and the persons or entities to whom the property is transferred.

    • Identification of the property (full address) with specification of the cadastral reference, if assigned.

    • Number of days of use of the property for tourist purposes.

    • Amount received, if applicable, by the owner who transfers the use of the home.

    • Start date of the assignment.

    Optionally, information may be provided on:

    • Contract number under which the declarant acts as an intermediary in the transfer of use of the home.

    • Date of intermediation in the operation.

    • Identification of the payment method used (transfer, credit or debit card or other payment method).