The requirements to Rent Your Home as a Tourist Apartment
More and more people decide to rent a house as a tourist apartment with the aim of obtaining extra income. This situation is largely due to being a solution for the owners against long-term rental, especially in areas of tourist influx, such as coastal or capital areas and the center of cities of cultural interest. These types of rentals are very fashionable and it is increasingly common to meet them, despite the current regulations on their regulation.
From Legálitas we want to insist on the importance of seeking legal certainty as indicate barcelona apartments, both of the consuming clients, as well as of the neighbors who own the building that reside in it, and also the protection of the lessor itself. Therefore, we respond to a series of questions that our clients usually transfer us regarding their doubts about what to consider when renting a home as a tourist apartment.
What advantages do I have when declaring my home as a habitual residence? In the first place, a reduction at the time of taxing 60%, so that, if a property owner rents it to be used for the tenant’s habitual residence, it must include the income that he receives, deduct the expenses that this property causes it, and of the result, which is the net return, a reduction of 60% will be applied, with which it only pays for the remaining 40%, even if 100% is declared.
In the event that what is rented is a tourist flat does not carry any reduction, but I am obliged to include it in the declaration as a return on real estate capital.
How is a rental of a habitual residence different from a rental of a tourist apartment? In relation to the Income Tax for Individuals, if the rental of the property is limited to the mere availability of it temporarily, without being complemented by the provision of services of the hotel industry: restaurant, cleaning , laundry and other similar, etc. … the income derived from the lease will have the qualification of real estate capital returns. While, if I rent a tourist apartment, and provide catering services typical of the hotel industry, it would be considered an economic activity.
However, there may be the situation of renting an apartment as a tourist apartment, without being a habitual residence, and without providing hotel or catering services, and that would also entail the obligation to declare it in the IRPF.
I have my home advertised on a tourist rental platform, is it legal? Platforms that offer the possibility to property owners to advertise their homes through them and proceed to rent have grown abysmally in recent years. The question so that housing is valued as a tourist rental or not, will depend on the type of contract signed with these platforms. It depends on whether the keys of the property are transferred directly to that company to manage the rental, and the owner of the property receives only the economic consideration without intervening in the operation directly, or if what we do is advertise our house through the platforms, but formalizing ourselves the contract with the tenant, in which case the taxation is not the same.
What legal requirements must my home meet to be a tourist apartment? It is each Autonomous Community that establishes the requirements and procedures that homeowners must follow, so to know the specific requirements each owner must consult the regulations in force in the Autonomous Community where the accommodation is located.
These regulations in general are related to the urban aspects that the property has to gather (such as direct access from the public thoroughfare), the facilities (air conditioning, wifi), the services it offers (tourist information of the area, availability of claim sheet), the requirement of municipal licenses, the authorization of the community of owners in board or at least that in the statutes is not prohibited ….
Once the legal requirements in force in each case have been met, the owner of the dwelling may submit the corresponding application and be registered in the register of dwellings for tourist use, at which time he will have a registration number that must generally be displayed in the apartment and the offer you make of your home through the internet.
What happens if I don’t comply with the regulations? One of the main problems caused by the high number of undeclared rented properties has caused the Tax Agency to take measures to avoid the submerged economy that it causes in this type of situation. Therefore, failure to comply with the corresponding legal provisions may result in the imposition of tax penalties.