Firstly, you've all probably heard that they're going after holiday rentals this year....if not, be warned. It's their 'campaign of the year'!
Secondly, I saw this:
NO son servicios hoteleros:
- Servicio de limpieza del apartamento prestado a la entrada y a la salida del periodo contratado.
- Servicio de cambio de ropa en el apartamento prestado a la entrada y a la salida del periodo contratado.
- Servicios de asistencia técnica y mantenimiento para eventuales reparaciones de fontanería, electricidad, cristalería, persianas, cerrajería y electrodomésticos.
SÍ son servicios hoteleros:
- Restaurante, limpieza, lavado de ropa u otros análogos.
- Servicios de limpieza del interior del apartamento y servicios de cambio de ropa prestado con periodicidad semanal.
Cuando el arrendador preste servicios hoteleros, se tendrá que cumplir con los siguientes requisitos (*):
- Emitir factura por cada estancia.
- Aplicar el IVA del 10% al precio del alojamiento.
- Declarar el IVA trimestralmente.
- Realizar resumen anual del IVA.
What worries me is that, according to this, if you change linens and do a bit of a clean mid-stay then you should be charging VAT and declaring VAT quarterly...what!!!!!!
Is this true?
Thirdly, as we are in their crosshairs, I'm thinking of not keeping my various calendars up-to-date because they could just take a screenshot, calculate your income and demand it. This would not take into account periods when the rental property is not available because of maintenance, family visits, where you've given discounts etc.
My experience (very painful) with them is that they demand the money and you have to prove you don't owe which is nigh on impossible. They're merciless.
All your comments appreciated!
HACI..bloody..ENDA
Brendan, the key word here is "services". In order to differentiate between a B and B type establishment and a holiday rental they have decided that a holiday rental should provide no services during the period of the stay. So you could supply guests sufficient linen for changes but not do it for them.
They have to make a cut-off somewhere.
They have to make a cut-off somewhere.
If not now, when?
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costa-brava
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VAT on holiday rentals
What's the issue here. Why are you surprised? It's not something new. I have been doing holiday rentals for about 20 years and the VAT thing was explained to me by "the bloody hacienda" by very helpful staff then and periodically across the years.
Even with the recent changes in the laws a private holiday rental property is still a "vivienda" dwelling. If you provide services to your guests during the period of their stay you are conducting a business. So it's not just a question of IVA/VAT. To run any kind of business you have to register first with the tax office (Agencia Tributaria) and for most people this isn't a practical proposition.
YOU CAN'T DO a VAT return if you haven't first registered either as a private limited company or as self-employed. When you do that you are automatically obliged to register also with Social Security. It's best not to go there.
You simply rent the property in a prepared state and take the keys back at the end.
Nobody likes when I say this but most of the hype and problems in these things comes from the gestores. A lot of them don't really understand the distinction between an apartment block of "apartamentos turisticos" and a private rental of a "vivienda de uso turistico".
I agree that the authorities have become much more aggressive in their pursuit of regulatory control but this particular law has been in place for yunks.
Even with the recent changes in the laws a private holiday rental property is still a "vivienda" dwelling. If you provide services to your guests during the period of their stay you are conducting a business. So it's not just a question of IVA/VAT. To run any kind of business you have to register first with the tax office (Agencia Tributaria) and for most people this isn't a practical proposition.
YOU CAN'T DO a VAT return if you haven't first registered either as a private limited company or as self-employed. When you do that you are automatically obliged to register also with Social Security. It's best not to go there.
You simply rent the property in a prepared state and take the keys back at the end.
Nobody likes when I say this but most of the hype and problems in these things comes from the gestores. A lot of them don't really understand the distinction between an apartment block of "apartamentos turisticos" and a private rental of a "vivienda de uso turistico".
I agree that the authorities have become much more aggressive in their pursuit of regulatory control but this particular law has been in place for yunks.
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costa-brava
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- Joined: Mon Sep 20, 2010 11:57 am
- Location: costa brava spain
- Contact:
hacienda
Yes, Casscat, that is my take on it. It's a bit of a shame because it penalises the good renters who add a bit extra. But it really is intended to make a distinction between private renters and people who are running a business. There's always going to be a grey area where the two meet. There is always the risk of being caught in the net especially when we all have our own websites. And if you take payments by Paypal and the yearly total is significant they insist on you having a merchant account.
Personally, I would like to see much more of a clampdown on people who are still totally clandestine and most of these are local people and estate agents, not expats. Here in Catalunya the Habitage d'Us Turistic system has been in place for a couple of years, there are about 35,000 registered but if you look in any of the rental sites more than half do not have a number.
By the way, we talk about the Hacienda because it is the name people use but the correct name is Agencia Tributaria and their website is very good for accurate info.
Here is the English site: http://www.agenciatributaria.es/AEAT.in ... icio.shtml
Personally, I would like to see much more of a clampdown on people who are still totally clandestine and most of these are local people and estate agents, not expats. Here in Catalunya the Habitage d'Us Turistic system has been in place for a couple of years, there are about 35,000 registered but if you look in any of the rental sites more than half do not have a number.
By the way, we talk about the Hacienda because it is the name people use but the correct name is Agencia Tributaria and their website is very good for accurate info.
Here is the English site: http://www.agenciatributaria.es/AEAT.in ... icio.shtml