Obligations of a landlord of a holiday property in Spain.
Marbella Book is unauthorized and can not claim to rise above the completeness or accuracy of information given below. We have therefore prepared this short guide in cooperation with ACM advisors from Malaga. We recommend that each owner or landlord informs himself separately about his personal situation with your accountant or lawyer.
Before you start to need to start your vacation rental property if they rent them from private to private or run as a commercial landlord an activity differ.
The letting of private to private.
For the rental of private to private (non commercial) it is necessary to sign a lease (see time) limited lease contract. Here, all information must be given how long the lease costs, etc. The rental payments will be made without VAT; however, rental income under the Income Tax Act in the Spanish tax office must be reported if they are tax reported here. If you are not registered for tax in Spain, they must specify the rental income with in your home tax authorities.
According to the Decree 14/1990 del 30 de enero be understood as a commercial vacation rental homes:
All the facilities of apartment buildings or apartment facilities or equipment of homes, chalets or bungalows, etc., which are used for commercial rental fee and constantly offered, and are furnished ... ... to use as a holiday rent for tourists or visitors..
Similarly, Article 2, and following are to be respected. Be included as well at the indicated prices, the value added tax (VAT).