Form 179: What is it and who must file it?

If you are a holiday rental owner you need to know about the tax form 179 and how to file it in order to comply with your tax obligations.

In order to rent a property in Spain, certain legal requirements must be completed, one of which is the Tax Agency’s Form 179. Find out what it is, what it is for and how to file it.

What is Form 179?

Form 179, also known as the Annual Information Return on the transfer of use of dwellings for tourist purposes, is a tax requirement of the Spanish Tax Agency that obliges owners of tourist dwellings to report on the transfer of use of their properties for accommodation purposes. The main objective of this declaration is to control and prevent the black economy in the holiday rental sector, ensuring that owners comply with their tax obligations.

2023 update

It is important to note that, until the date of my knowledge in September 2021, the Form 179 was in force. However, tax regulations may change over time. Therefore, it is recommended that you check the official source of the Spanish Tax Agency for the most up-to-date information on Form 179 and any changes that may have occurred since my last update. You can find the latest information on the official website of the Spanish Tax Agency.

Who must file Form 179?

Form 179 must be filed by all individuals or legal entities that offer dwellings for tourist purposes in Spanish territory. This includes owners of flats, houses, or any type of accommodation intended for tourists. The obligation falls on those who make such transfers of use, regardless of whether they do so on an occasional basis or as a regular economic activity.

How do I file form 179?

When must it be filed?

The deadline for filing Form 179 is annual, and it must be filed before 31 January of the year following the tax year being declared. For example, for the 2023 tax year, the deadline for filing Form 179 is 31 January 2024. You should be aware of the deadline, as failure to comply may result in financial penalties.

How is it completed?

Form 179 is completed via the Tax Agency’s online platform. You must provide detailed information on transfers of use of dwellings for tourism purposes, including details of the tenant, start and end dates of the transfer, income obtained, and other relevant data.

It is essential to keep an organised record of all holiday rental transactions, as this information will be used to complete Form 179 accurately and avoid possible errors that could lead to penalties.

Penalties for non-compliance

Failure to file Form 179 can lead to significant financial penalties. Penalties vary depending on the severity of the non-compliance and may include fines for non-filing or incorrect filing, as well as late filing fees. It is essential to comply with this tax obligation to avoid legal and financial problems.

For detailed information on penalties and sanctions for non-compliance, it is recommended that you consult the official website of the Tax Agency, where you will find the latest updates and regulations related to Form 179.

In summary, Form 179 is an annual information return that affects owners of tourist accommodation in Spain. Complying with this tax obligation is essential to avoid penalties and to maintain a proper management of holiday rentals. It is always advisable to consult official sources and keep up to date with current tax regulations.



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