This is not going anywhere.
We could point you to a number of links which illustrate you are incorrect.
Like this one in English: http://www.riverebro.com/2013/04/rentin ... d-to-know/
or this one in Spanish which, has one comment to the effect that it all depends on the autonomous community.
http://www.enalquiler.com/comunidad-alq ... 69434.html
Then as an alternative there is this one which states no IVA unless you provide a change of household linen. I would assume that say a weeks stay the owner would not, but over that they would . So are you,as an owner, going to up the rental to cover cleaning costs(or should it be said the IVA and cleaning)http://www.idealista.com/news/inmobilia ... ducir-como
Anyhow we did say this is not going anywhere, so we will wait for Torrox to come back to write about their findings.
Like we said earlier this is an interesting subject to which many will want to know the outcome. We do hope they do write again.
Holiday letting and IVA
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costa-brava
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I have just this moment telephoned the advice section of Agencia Tributaria. The girl confirmed my interpretation which is:
The rental of a house or apartment for touristic purposes is at the same time subject to IVA and exempt. About one hour ago I scoured the GENCAT website of the Generalitat of Catalunya and found the same confirmation. The girl on the phone also confirmed that there is no change for 2016. I repeated my question and asked her to confirm absolutely.
I think a lot of the confusion comes from the basic rules of IVA in Spain and from the use of legal government-speak language. But basically everything that you trade in Spain is subject to IVA but they have four rates.
The standard rate is 21% (tipo general).
There is a lower rate of 10% which applies to most things in the hotel/catering industry (tipo reducido).
Then there is "super-reducido of 4% which applies to foodstuffs, medical items etc.
Lastly there is the category called "exento".
In the category of EXENTO I have worked for 29 years with my language school because all education is exempt.
In addition all rental of housing is exempt. It does not matter if the rental is for one day or one year nor if it is furnished or unfurnished. There is no specific exemption for holiday rentals but the above rules apply.
However, if you provide any type of service during the stay, the exemption no longer applies. It is considered perfectly OK to clean the property before the renter arrives and after he has gone but not while the property is occupied. The same applies to bedlinen: you can leave bedlinen and a change of linen but if you go changing the beds during the stay you will technically nullify the exemption.
Standard maintenance and repair do not nullify the exemption but if you use a professional agency to administer the letting it would appear that this nullifies the exemption.
With regard to the annual IRPF income tax declaration you must declare the income in the section "Arrendamiento de bienes inmuebles" not in the section for income gained from a business.
If you are not declaring business earnings you absolutely do not need to register a business and do not need to pay SS contributions.
In conclusion, I have consulted directly with the tax office and am quite clear that IVA is not chargeable and there is no requirement to register as Autonomo. However, I still believe that each individual should check for her/himself either by phone or in person at the tax office. I think that nobody should simply accept my word on the matter.
BUT PLEASE EVERYBODY stop passing around spurious links to other blogs and forums that are just babbling about it.
If anyone else contacts the Agencia Tributaria please come back with the answer you received.
I now feel that I have contributed all I can to this thread so I will not reply further except perhaps to Torrox, the original poster.
The rental of a house or apartment for touristic purposes is at the same time subject to IVA and exempt. About one hour ago I scoured the GENCAT website of the Generalitat of Catalunya and found the same confirmation. The girl on the phone also confirmed that there is no change for 2016. I repeated my question and asked her to confirm absolutely.
I think a lot of the confusion comes from the basic rules of IVA in Spain and from the use of legal government-speak language. But basically everything that you trade in Spain is subject to IVA but they have four rates.
The standard rate is 21% (tipo general).
There is a lower rate of 10% which applies to most things in the hotel/catering industry (tipo reducido).
Then there is "super-reducido of 4% which applies to foodstuffs, medical items etc.
Lastly there is the category called "exento".
In the category of EXENTO I have worked for 29 years with my language school because all education is exempt.
In addition all rental of housing is exempt. It does not matter if the rental is for one day or one year nor if it is furnished or unfurnished. There is no specific exemption for holiday rentals but the above rules apply.
However, if you provide any type of service during the stay, the exemption no longer applies. It is considered perfectly OK to clean the property before the renter arrives and after he has gone but not while the property is occupied. The same applies to bedlinen: you can leave bedlinen and a change of linen but if you go changing the beds during the stay you will technically nullify the exemption.
Standard maintenance and repair do not nullify the exemption but if you use a professional agency to administer the letting it would appear that this nullifies the exemption.
With regard to the annual IRPF income tax declaration you must declare the income in the section "Arrendamiento de bienes inmuebles" not in the section for income gained from a business.
If you are not declaring business earnings you absolutely do not need to register a business and do not need to pay SS contributions.
In conclusion, I have consulted directly with the tax office and am quite clear that IVA is not chargeable and there is no requirement to register as Autonomo. However, I still believe that each individual should check for her/himself either by phone or in person at the tax office. I think that nobody should simply accept my word on the matter.
BUT PLEASE EVERYBODY stop passing around spurious links to other blogs and forums that are just babbling about it.
If anyone else contacts the Agencia Tributaria please come back with the answer you received.
I now feel that I have contributed all I can to this thread so I will not reply further except perhaps to Torrox, the original poster.
Many thanks all and in particular to costabravarent for taking the time and trouble to get a response direct from the horse's mouth.
We will be speaking to our Gestora (with whom we have an excellent relationship incidentally) when we first get a chance. This will be in a couple of weeks due to her busy agenda and our travel plans. I will then ask her to get a written confirmation of this from the tax office here in Andalucía. I will report back here when I get that.
Watch this space...
We will be speaking to our Gestora (with whom we have an excellent relationship incidentally) when we first get a chance. This will be in a couple of weeks due to her busy agenda and our travel plans. I will then ask her to get a written confirmation of this from the tax office here in Andalucía. I will report back here when I get that.
Watch this space...
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Sanchisimo
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Thanks costabravarent. Your detailed reply chimes with our research here in Andalucía from the advice of our accountant, and both the tax and tourist authorities. The main issue was to not provide services akin to the hotel industry such as meals, horseriding and so on. Just provide a house with sheets, towels, etc. (and a change of towels and sheets if needed during people's stay).
The draft laws for coastal apartments (if it ever happens) is the same except everything changes once you have three apartments.
The draft laws for coastal apartments (if it ever happens) is the same except everything changes once you have three apartments.
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costa-brava
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Sanchismo wrote:
"The draft laws for coastal apartments (if it ever happens) is the same except everything changes once you have three apartments. (Andalucia)"
Yes, I'd heard that. I imagine lots of people will get round that by putting some in wife/partner's name if the property is jointly owned. If Andalucia eventually get rolling it may be worth checking this before charging ahead to get registered. Then it will mean doing separate tax returns but as the new online tax system comes on stream that is easier anyway.
Also, if Andalucia hit owners of 3+ with IVA, I think other regions might follow suit.
Here in Catalunya there is a real possibility of independence or semi-independence so who knows where it will end up?
"The draft laws for coastal apartments (if it ever happens) is the same except everything changes once you have three apartments. (Andalucia)"
Yes, I'd heard that. I imagine lots of people will get round that by putting some in wife/partner's name if the property is jointly owned. If Andalucia eventually get rolling it may be worth checking this before charging ahead to get registered. Then it will mean doing separate tax returns but as the new online tax system comes on stream that is easier anyway.
Also, if Andalucia hit owners of 3+ with IVA, I think other regions might follow suit.
Here in Catalunya there is a real possibility of independence or semi-independence so who knows where it will end up?
Quote costabravarent "In addition all rental of housing is exempt. It does not matter if the rental is for one day or one year nor if it is furnished or unfurnished. There is no specific exemption for holiday rentals but the above rules apply.
However, if you provide any type of service during the stay, the exemption no longer applies. It is considered perfectly OK to clean the property before the renter arrives and after he has gone but not while the property is occupied. The same applies to bedlinen: you can leave bedlinen and a change of linen but if you go changing the beds during the stay you will technically nullify the exemption.
Standard maintenance and repair do not nullify the exemption but if you use a professional agency to administer the letting it would appear that this nullifies the exemption."
Exactly! We have had this discussion several times before. This is our situation (in Andalucía) and has been for years - clarified by our abogado with the Tributaria . It's not helpful to keep worrying people.
However, if you provide any type of service during the stay, the exemption no longer applies. It is considered perfectly OK to clean the property before the renter arrives and after he has gone but not while the property is occupied. The same applies to bedlinen: you can leave bedlinen and a change of linen but if you go changing the beds during the stay you will technically nullify the exemption.
Standard maintenance and repair do not nullify the exemption but if you use a professional agency to administer the letting it would appear that this nullifies the exemption."
Exactly! We have had this discussion several times before. This is our situation (in Andalucía) and has been for years - clarified by our abogado with the Tributaria . It's not helpful to keep worrying people.
If not now, when?
As discussed last summer
http://www.asociacion-eurojuris.es/publ ... ebo-pagar/
"Todo lo que hemos dicho hace referencia al impuesto de la renta de las personas físicas. Con respecto al impuesto sobre el valor añadido, la regla general es que los arrendamientos de viviendas de uso vacacional se considerarán exentos del impuesto siempre y cuando el arrendador no esté obligado a prestar alguno de los servicios propios de la industria hotelera, como la limpieza del interior de la vivienda y el cambio de ropa de cama y toallas como mínimo una vez por semana. Sin embargo, hay que aclarar que, aunque alquilemos la vivienda por una sola semana, la ley no considera servicios complementarios propios de la industria hotelera los relativos a la limpieza del interior del apartamento y el cambio de ropa a la entrada y a la salida del periodo contratado por cada arrendatario, así como la limpieza de zonas comunes del edificio y los servicios de asistencia técnica y mantenimiento para eventuales reparaciones de fontanería, electricidad, cristalería, persianas, cerrajería y electrodomésticos."
http://www.asociacion-eurojuris.es/publ ... ebo-pagar/
"Todo lo que hemos dicho hace referencia al impuesto de la renta de las personas físicas. Con respecto al impuesto sobre el valor añadido, la regla general es que los arrendamientos de viviendas de uso vacacional se considerarán exentos del impuesto siempre y cuando el arrendador no esté obligado a prestar alguno de los servicios propios de la industria hotelera, como la limpieza del interior de la vivienda y el cambio de ropa de cama y toallas como mínimo una vez por semana. Sin embargo, hay que aclarar que, aunque alquilemos la vivienda por una sola semana, la ley no considera servicios complementarios propios de la industria hotelera los relativos a la limpieza del interior del apartamento y el cambio de ropa a la entrada y a la salida del periodo contratado por cada arrendatario, así como la limpieza de zonas comunes del edificio y los servicios de asistencia técnica y mantenimiento para eventuales reparaciones de fontanería, electricidad, cristalería, persianas, cerrajería y electrodomésticos."
If not now, when?
Depends what you think is spurious
"Eurojuris España es una asociación sin ánimo de lucro integrada por despachos de abogados con clara vocación internacional."
As mentioned, our abogado checked with the Tributaria. There is no problem with supplying towels and bed linen. There is no problem with providing a spare set.
"Eurojuris España es una asociación sin ánimo de lucro integrada por despachos de abogados con clara vocación internacional."
As mentioned, our abogado checked with the Tributaria. There is no problem with supplying towels and bed linen. There is no problem with providing a spare set.
If not now, when?
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costa-brava
- Posts: 689
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- Location: costa brava spain
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My reference about "babbling" refers to The River Ebro Babble
Here is the link:
http://www.riverebro.com/2013/04/rentin ... d-to-know/
River Ebro BabbleAll about living, working and playing in the River Ebro area of Tarragona, Spain
The article has an introduction to the Catalan system that is accurate and information. But the second part is very definitely babbling. The write states that we must register as "autonomo" and pay SS (NOT TRUE), we must register for IVA (NOT TRUE, we must declare our earnings as "personal income" (NOT TRUE it is declared as income for the rental of property not as personal income), we must pay quarterly "pagos fraccionados" (NOT TRUE), we must charge IVA on the tourist tax (NOT TRUE).
THIS WAS BABBLE BABBLE BABBLE
On the other hand the link posted by LORCA was quoting the actual wording that comes from the government sites. It was not spurious.
Here is the link:
http://www.riverebro.com/2013/04/rentin ... d-to-know/
River Ebro BabbleAll about living, working and playing in the River Ebro area of Tarragona, Spain
The article has an introduction to the Catalan system that is accurate and information. But the second part is very definitely babbling. The write states that we must register as "autonomo" and pay SS (NOT TRUE), we must register for IVA (NOT TRUE, we must declare our earnings as "personal income" (NOT TRUE it is declared as income for the rental of property not as personal income), we must pay quarterly "pagos fraccionados" (NOT TRUE), we must charge IVA on the tourist tax (NOT TRUE).
THIS WAS BABBLE BABBLE BABBLE
On the other hand the link posted by LORCA was quoting the actual wording that comes from the government sites. It was not spurious.