Andalucia has approved the Decree 28/2016 concerning the rentals of properties with touristic purposes.

This new regulation entered into force on 11th of May 2016. The new regulation will apply to all those properties located on land for residential use which will offer, for a price, an accommodation service in the region of Andalusia, and which will be marketed or promoted by travel agencies, companies that intervene or organize touristic services and channels that include the possibility of reserving accommodation. However, the following properties are excluded from the application area of the rule:

  1. Properties that, for vacation or touristic purposes, are lent without a financial consideration.
  2. Properties rented for a longer period than two months used continuously by the same person.
  3. Properties located in rural areas.
  4. Complexes composed of three or more properties by the same holder or exploiter that are located in the same property or group of properties, adjacent.

Obligations of the owner or person exploiting the property

1. Registration in the Tourism Registry in Andalusia

2. Formalization of the rental contract adapted to the new law

3. House conditioning (Compliance of the touristic property requirements):

  1. Have a First Occupancy Licence and comply at all times with the technical and quality conditions demanded for the properties.
  2. The bedrooms will have sufficient direct ventilation to the exterior or to patios and a system of darkening of windows / curtains. 3. Being sufficiently furnished and fitted with the equipment and fixtures necessary for the immediate use and in accordance to the number of spaces available.
  3. Air conditioning systems in bedrooms and living room for the period between May and September, both included. And for the period between October and April it must have heating. There is one year, until 11th May 2017 to adapt to this requirement.
  4. First aid kit
  5. Provide tourism information, physical or electronic media, of the area, leisure areas, restaurants and cafes, shops and supermarkets, car parks near the property, existing medical services in the area, urban transport, plan of the area and entertainment guide.
  6. All the properties will have a Complain and Claims Form at the disposal of the users, and a sign informing of the same in a visible place within the property.
  7. Cleaning of the property at the entry and leaving of new clients.
  8. Bed linen, household items in general, depending on the occupation of the property and a replacement set.
  9. Provide the users a telephone number to attend and resolve queries immediately, any consultation or incidence related to the property.
  10. Have at the disposal of the users, information and instructions of the electric appliances or other devices that require the same for the correct use.
  11. Inform users of the internal rules related to the use of the installations, rooms and equipment in the property as well as the admission and existence of pets in the property, restrictions for smoking as well as the restricted areas.

4. Identification of the user of the property with effects of completing the corresponding entrance forms in accordance to the regulation in force;

5. Provision of the proof of payments of the services and down payments, made, if applicable. The new regulations have established a penalty system for those cases when an owner has initiated a touristic activity without presenting the obligatory declaration. The infringements classified as serious will be punished with a fine from 2001 to 18000 euros, and the suspension of the touristic activities.

6. Registration of the tenants in the Hotel Registry (with the Police).

The new regulations have established a penalty system for those cases when an owner has initiated a touristic activity without presenting the obligatory declaration. The infringements classified as serious will be punished with a fine from 2001 to 18000 euros, and the suspension of the touristic activities.

Vogt Advokatfirma is offering our clients three different levels of legal assistance in this matter:

Level 1 - Our service will include:

- Registration of the property at the Tourism Registry in Andalusia
 

The legal fees for this service will be 180€ + VAT (total: 217,80€)

 

Level 2 - Our services will include:

- Registration of the property at the Tourism Registry in Andalusia
- Submitting the documentation requested by the Administration
- Preparation of the new rental contracts adapted to the new regulation
- Apply for a user name/login in the Hotel Registry with the Police, in order to be able to register the tenants as required.
 

The legal fees for those services will be 500€ + VAT (total: 605€)

 

Level 3 - Our services will include:

- Registration of the property at the Tourism Registry in Andalusia
- Submitting the documentation requested by the Administration
- Preparation of the new rental contracts adapted to the new regulation
- Apply for a user name/login in the Hotel Registry with the Police, in order to be able to register the tenants as required.
- Revision of the property by a technician for the preparation of a technical report about the modifications reforms and works to be done to fulfill the requirements of the law.
 

The legal fees for those services will be 750€ + VAT (total: 907,50€), with a first provision of funds of 500€.

If you are interested in the mentioned legal assistance, please contact Carin Gustavsson who immediately will take care of your case under the legal supervision of Mr José Luis Rojas, Senior Lawyer and Partner of Vogt

Carin Gustavsson: 0034 952 776 707 This email address is being protected from spambots. You need JavaScript enabled to view it.

TAX DECLARATION FOR RENTALS

If you rent out your property you are obliged to report it to the local Tax Authority (Agencia Tributaria/Hacienda).

RENTAL PERIOD

DATE TO BE REPORTED TO THE LOCAL TAX AUTHORITY

1st January - 31st March

1st – 20th April

1st April - 30th June

1st – 20th July

1st July – 30th September

1st – 20th October

1st October – 31st December

1st – 20th January

 

The actual taxation Rate on Rentals is 19% (2016)                           

If you would like Vogt to assist you with reporting your rentals to the local Tax Authority we will send you a form to be filled in with the following information for the corresponding quarter:

·         Name and Surname of Tenant

·         Passport or NIE nº of Tenant

·         Dates of each rental period

·         Receipt of amount received of the rental

·         The total expenses you want to include for the actual period

The expenses that can be deductible:

·         Property tax (IBI - Impuesto sobre Bienes Inmuebles)

·         Garbage tax (Basura)

·         Any expense directly related to your apartment, which is not paid by your tenant (eg: insurance, electricity, water, interest of mortgage and Community fees)

Expenses may only be deductible for the period your property is rented out except expenses directly related with rental contract such as certain fees/commissions (agents /advisors / lawyers for rental contract etc.).

These kind of expenses are 100% deductible even when they are issued or paid before beginning of the contract.

Deduction of legal annual depreciation of the house, furniture etc.

You may deduct maximum 2% of the value of construction of the house per year, though the deduction can only be made for the period your property is rented out.

E.g. Purchase prise: 200.000 Euro. If you rent out your house 2 months the actual year you may deduct 666,67 Euro ((200.000 x 0,02)/12)*2

You may deduct maximum 10% of the acquisition value of furniture for your property per year, though the deduction can only be made for the period your property is rented out.

TAX DECLARATION OF VAT

If your property is registered at the Tourism Registry in Spain (“Decree 28/2016 concerning the rentals of properties with touristic purposes”), and you are renting out your property to an agency or provide your tenants with typical services offered by hotels such as laundry and cleaning during the stay of your tenants) you are also obliged to declare the VAT (rate 21% if you are renting out your property to an agency and 10% if you are renting out your property directly to your tenant) to the local Tax Authority (Agencia Tributaria/Hacienda).

In the above case, please note that once you start renting out your apartment you will be obliged to declare for the VAT of your rentals, even for the quarters that you are not renting out.

 

RENTAL PERIOD

DATE TO BE REPORTED TO THE LOCAL TAX AUTHORITY

1st January - 31st March

1st – 20th April

1st April - 30th June

1st – 20th July

1st July – 30th September

1st – 20th October

1st October – 31st December

1st – 20th January

 

 

If you would like Vogt to assist you with presenting your rentals and the VAT to the local Tax Authority, the fee is: (to register you as a VAT liable is also included in the fee):

TAX DECLARATION FOR RENTAL  NON-RESIDENT &  EVENTUAL DECLARATION OF VAT

NET

VAT 21%

TOTAL

COST PER QUARTER

€ 100,00

€ 21,00

€ 121,00

 

For any query related to Accounting and Taxes, please do not hesitate to contact us on the following address:
This email address is being protected from spambots. You need JavaScript enabled to view it.

 

Forfattet av advokat Einar Askvig

 

TAX DECLARATION FOR RENTALS VER.3.0_16/11/2016