A tourist rental dwelling is considered to be a dwelling located on residential land which, on a regular basis, is usually offered at a price as accommodation for tourism purposes.
This is considered to be the case if it is usually:
a. Offered for tourist use by companies that manage tourist properties.
b. Placed at customers’ disposal by its owner, regardless of the period for which it is contracted, and the services provided by the hotel industry.
c. When tourism marketing channels are used, including Internet and other new technology systems.
This concept should be differentiated from other housing leaseholds which, although seasonal, are perceived as solely providing accommodation with no additional services.
What can be requested?
Tourist and administrative information about any circumstances affecting the tourist use of a tourist property (initiation or cessation of said activity and changes such as: classification, capacity, ownership...)
Who can apply?
Any person or company, whether or not they are the owner of the tourist property, who will transfer the property under conditions of immediate availability for customer use for tourism, holiday, or recreational purposes, provided that said assignment is undertaken on a regular basis.
Vives Pons lawyers and accountants wants to assist you to obtain this documentation, therefore, we have a TOURIST ACCOMMODATION PACKAGE which includes (if you have up to five properties) the following:
- Digital Certificate
- Registering the property in the official database
- Complaint forms
- Mandatory forms
- Official plaque
We also offer you an annual service whereby all the information or variations in the official database are updated and where the entries, modifications and cancellations for your properties are recorded.
You must also be aware that if you have a property in Spain but are not resident in Spain, you are required to present a non-resident’s tax declaration:
- If you lease your property, you must present two tax declarations. One for the leasehold period and another for the period when it wasn’t leased. If you lease the property at different times of the year, you must present quarterly tax declarations.
- If you own a property, but do not lease it, you will only have to present an annual tax declaration.
- If you have a property and lease it throughout the year, it will no longer be considered a holiday rental and you will need to present quarterly declarations.
And if you are resident in Spain, the income from these leaseholds must be declared in your annual income tax declaration.