02 Jan 2019

Update on the Modelo 179 – information Report on Holiday Lettings

The Spanish Tax Authorities have published their answer to a consultation relating to the obligation to present the Modelo 179, which is due to be submitted for the first time in January 2019,  clarifying who must present the Report.

Property Managers

If the Property Manager pays a fixed monthly rent to the property owner and then sublets to the tourist directly, where there is no contract existing between the tourist and the property owner – there is no obligation for the Property Manager to present the Modelo 179.

However, if the Property Manager acts as an “intermediary” by putting the tourist in contact with the property owner for the purpose of holiday lettings then the Property Manager will be obliged to submit the Modelo 179.

Collaborative Platforms

Those websites (collaborative platforms) that merely digitally advertise holiday rentals without acting as an Intermediary between the owner and the tenant have no obligation to submit the report.

However, as soon as the Company offering the online platform offers a service where its client is put in contact with the other party wanting to book a holiday rental, then it inherits the obligation to present the Modelo 179.

Between 1stand 31stJanuary the Spanish Tax Authorities will be receiving the Report for Holiday Rentals that have taken place in Spain since 1stJanuary 2018.  The information they receive will include the following:

  • Full name of the property owner and property manager if applicable
  • Property address and catastral reference number
  • Commencement day of the booking and number of days it was rented for
  • The price received by the property owner for the booking.
  • Contract number (optional)
  • Method of payment used (optional)

After 2018, the above information will be submitted quarterly every April, July, October and January for the previous three months.

For more information please contact admin@ebfconsulting.com

Information by E.B.F Consulting S.L.  E.B.F Consulting has been providing tax and accounting services to expatriates in Europe since 1999. Office is based in Lanzarote, Spain.  Visit www.ebfconsulting.com for more details. Copyright © E.B.F Consulting 2019

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