Starting in January 2019, if you are working as intermediary between owner and tenant in a holiday rental you have a new formal obligation with Hacienda: submitting “modelo 179”.
This new report will not apply to owners of holiday lettings but to agents who act as intermediaries.
The presentation of this report will be done quarterly. However the first presentation must be in January for the information of 2018. After that, it will continue to be done every quarter.
What to report.
The information that needs to be included is:
- Identification of the owner.
- Identification of the property.
- Number of days of rental
- Amount received by the owner.
- Number of contract by the agent provides the intermediary services.
- Period of rental
- Date of intermediation in the transaction
- Identification of means of payment: transfer, card, PAYPAL, etc…