PLEASE NOTE THE NEW LAW HOLIDAY RENTALS LAW WILL COME INTO FORCE ON 12TH MAY – PLEASE READ OUR ARTICLE AT
https://decottalaw.com/holiday-rentals-new-law/ FOR THE NEW RULES
RENTING YOUR PROPERTY IN ANDALUCIA – AN IMPORTANT UPDATE
A great deal has been written about the regulations and laws governing the use of tourist apartments and renting property to tourists and visitors. Many of you will have heard about a new Registry for tourist accommodation. The founding law in Andalucia is the Ley 13/2011 which clearly defines the establishments, businesses and properties that come within the tourist law.
These are : a) Hotels b) Tourist apartments * / 3 or more apartments c) Camping and campsites
d) Rural tourist properties e) Any other establishment regulated by law (such as water parks, sporting centres etc.)
The Registry has now been established in accordance with the Decreto 143/2014 and can be accessed at
www.juntadeandalucia.es/turismoycomercio/opencms/organigrama/consejero/viceconsejeria/turismo/registro-de-turismo-de-andalucia
This registry is for those businesses and tourist establishments as outlined above. Although it is a voluntary registry the more detailed aspects of the regulations cover protection of the environment, health and safety and are obligatory.
The Registry is also open to travel agencies who combine accommodation with travel, tourist guides, businesses dedicated to tourist activities, rural tourism properties and to those who regularly rent out 3 or more properties.
However in order to avoid some of the current confusion a consultation with the Junta de Andalucia specifically states the following :
“Accommodation which is considered tourist accommodation is that which is regularly offered to users and advertised publicly, or that which regularly provides accommodation on one or more occasions in the same year for more than one month. However, individuals or businesses who rent out one or two apartments in a building for occasional tourist use for holidays are not considered tourist apartments.”
However those who do rent out one or two apartments even if it is only for short periods do have a fiscal obligation to declare the rental in Spain. The property is in Spain and therefore the tax declaration must be made here. Some set off may be given in your home country if you are not tax resident in Spain. There are also deductions for certain specified costs.
The new Registry and tourism law may affect agents who manage and advertise rental properties for you but if you have any doubts it is best to consult a lawyer about your particular circumstances.
*b Tourist apartments must be inscribed at the Land Registry and have regulations such as only allowing one company to exploit or rent out the properties.
For more information contact [email protected]