This Royal Decree applies exclusively to persons and entities that provide intermediation services between hosts and guests for the provision of temporary tourist accommodation, involving the use of all or part of a furnished and equipped dwelling, when it is located in Spanish territory. In particular, the "collaborative platforms" will be bound by such Royal Decree. Airbnb is a collaborative platform under the definition in the Royal Decree.
The obligation to share data only refers to temporary accommodations used for tourism purposes.
No data will be shared regarding the following accommodations:
The obligation to inform is indefinite and periodic. The tax declaration corresponding to the income of 2018 is annual and will be filled between January 1 and 31, 2019. Those corresponding to successive years will be submitted in quarterly reports.
Yes, it applies to each and every one of the transactions corresponding to 2018.
The information obtained by the Tax Agency in the exercise of its functions is reserved. In accordance with article 95 of the General Tax Law, a tax administration should not share data with other non-tax administrations except in assessed cases.
Yes. The obligation to inform refers to all holders of dwellings located in Spanish territory.
No. The quarterly information obligations correspond exclusively to the platform. The host who does not act as a entrepreneur, if he/she is a resident in Spain, must only declare the income obtained in his/her annual income tax return (IRPF), and if they are not a resident in Spain, in their quarterly Non-resident income tax return (IRNR). If the tourist rental is part of a business activity, the provisions of specific regulations for that cases will apply.
Yes, the period of review by the Tax Authorities is 4 years from the date upon which you should have declared such income. The prescribed term is counted from the last day on which you could submit the income return voluntarily.
It will depend on the nature, residence and activity of the host:
The collaborative platforms must report the net income received by the host ("amount received"), however the hosts must declare their gross income on the one hand, and the expenses deductible on the other. For more information about the deductible expenses that may be applicable, consult your tax advisor.
Please find here more information about how Airbnb is going to comply with the Royal Decree.