The Spanish government has passed a new Tax Law requiring Vacation Rental platforms to provide reports on bookings made in Spanish properties during 2018 and following years. This is a request included in the Royal Decree 1070/2017, of December 29th.

Declarations must be submitted annually for 2018, not later than January 31st 2019, and quarterly for 2019 and following years, during the month following the end of each quarter.

Information HomeAway will provide to the Spanish Tax Administration
HomeAway is legally required to provide the following data to the Spanish Tax Administration:
  1. Name and surname, or corporate name, and DNI/NIF/CIF (Spanish) or Passport number/National Identification Number/Tax Number (non-Spanish) of the assignor/s of the use of the property, and of the owner/s of the property, in case they are different.
  2. Full address of the property and land registry reference “referencia catastral”.
  3. Name and surname and DNI/NIF (Spanish) or Passport number/National Identification Number (non-Spanish) of the person that makes the booking.
  4. Number of days of the rental and the commencement date of the rental.
  5. Amounts perceived by the assignor for the renting of the property.

What Partners need to do to be compliant
If you already have a listing in HomeAway, go to your dashboard and check that your personal information therein included is correct. You will have to complete a form for every Spanish property aimed for vacation rental you have in your HomeAway account.
HomeAway has provided you a form, and you will have to provide the following information.
  • Full Name or corporate name
  • Email address you have used to register with HomeAway
  • Select the check-box that you are the owner of the property or not. If you select the check-box as not the owner of the property, you will also need to provide name and surname, or corporate name, and DNI/NIF/CIF (Spanish) or Passport number/National Identification Number/Tax Number (non-Spanish) of the owner/s of the property.*
  • Select the check-box if your property is a vacation rental or not*
  • Select the check-box if your property is a rural property or not*
  • DNI/NIF/CIF (Spanish) or Passport number/National Identification Number/Tax Number (non-Spanish)
  • Full property address
  • Referencia catastral (Land registry) number. You can find this number by clicking here to visit the Catastro electronic site and providing the property full address.
* We collect this information only to provide it to the Spanish Tax Administration and comply with Royal Decree 1070/2017.
 
As from February 2019, if you are a new owner, you will need to provide the above-mentioned information through your dashboard in order to make your listing live.

We will ask travelers making the bookings to provide DNI/NIF (Spanish) or Passport number/National Identification Number (non-Spanish) during the booking process and they should present it at check in.

What Travelers need to do to be compliant
As a traveler you must provide your ID to the property owner upon arrival. Additionally, you will have a field to include your DNI/NIF (Spanish) or Passport number/National Identification Number (non-Spanish) within the HomeAway checkout.