Platforms such as Airbnb or Homeaway have popularized the so-called rental for tourism purposes, ie, that natural person (there is also a legal one, but that other story) that owns a property or apartment decides to rent it to tourists for very short periods of time and who gets some benefits or returns for it. In this regard, the director of the study cabinet of AEDAF (Spanish Association of Tax Advisors) Printable Cruise Packing List , has clarified that “all income obtained is subject to Income Tax” although it will depend on each case and, especially, the sum of all the income of the taxpayer. That is, in the case of holiday rental platforms, the host will not have any obligation whose total income obtained, for all possible concepts, does not exceed 1,000 euros per year. This is one of the requirements to fulfill to have the obligation to declare or not and it is applicable to the group of rents like the one described or the yields of treasury bills or other figures.
Printable Cruise Packing List
Let’s give an example to understand it: if your only income per year are those that provide you with the tourist flat that you rent to foreign visitors, and these do not reach 1,000 euros per year, you will not have to declare. Now, if for the tourism rental platform, you achieve 900 euros per year and for your professional work you enter 8,000 euros more in the same period you must declare. Different types of income. These incomes can be qualified in different ways: they will be “real estate capital returns” if the owner or host who rents it does not offer lodging services usually (cleaning, change of sheets or meals). If you do so, the profits for the vacation rental platform will be considered “returns from an economic activity”. If the person who rents it is the tenant or sub-tenant of the property – and has a rental contract that allows it – the income obtained will be called “real estate capital returns”.
All of them must be declared, if it exceeds the 1,000 euros per year mentioned above and the personal income tax will be paid based on the calculation determined by the regulations for net income (eliminating expenses). Now, who will be the person who will have to impute that income in the Declaration? Jiménez remembers that he will ALWAYS be the owner or holders of the rights over the Printable Cruise Packing List property (that is, the owner or owners thereof). The same would happen if a room is being rented from the habitual residence of the host, although in the case of the beneficiaries of the deduction for acquisition of habitual residence (disappeared since January 1, 2013) they must “deduct from that deduction the proportional that corresponds to the room that rents ». In the same way, the deductible expenses must be related to the area of the announced stay over the total of the dwelling.