Holiday rental platforms have to report to Spain
15 Feb 2018
Online platforms such as Airbnb, HomeAway, Wimdu or Niumba must report as from next July to the Spanish Tax Authorities about owners and clients, further to a recent regulation approved by the Government.
The information to be provided is related to the owner of the property and the person who has the right to rent if another, identification of property and cadastral reference, number of days rented out and the amount of rent.
Income deriving from real estate is always taxed in the country where the property is located; there is no Double Tax Treaty (DTT) that gives that right to the country of residence of the owner. Therefore, any holiday rental income made out from Spanish properties has to be declared and taxed in Spain. Only EU citizens can offset certain costs. Rentals have to be declared quarterly by non-residents. If you are obliged also in your country to declare that income, the DTT allows you to offset the taxes paid in Spain.