Next January, the Tax Administration will begin to receive data with relevant information on the identity of the real owners of homes rented for tourism purposes, and the people or entities that hold the rights to these homes and also people or entities renting.The reason will be the entry into operation of the so-called model 179, which is nothing more than a mandatory information statement for digital intermediation platforms such as Airbnb,, Homeaway, real estate and other agents of this controversial segment of the real estate market, from which the Tax Administration expects to obtain detailed information on the identity of taxpayers operating in this market and check, based on the same information, whether or not they comply with their tax obligations.

In addition to this information, the informative statement must also specify the cadastral reference of the property put to tourist use, the number of days that it was actually rented, the amount received as consideration for this rent and the number of the lease mediation contract.

The Ministry of Finance has never concealed that the aim of this initiative is to prevent tax fraud, intrusion into the tourism sector and especially unfair competition to the tourist establishments of all life, that already comply with their obligations.

The idea is to cross the data entered through model 179 with the information already available from the tax returns of taxpayers and from there detect situations of concealment or undervaluation of income received and that for years has been impossible to detect by the Tax Agency and other Public Administrations.

The emergence of new digital intermediation platforms has come to concentrate this market and systematize the ‘tourist park’ available and the Ministry of Finance wants to take advantage of this situation to tighten the fence on the possible fraud that is hidden behind the increasingly massive rental of homes with tourist use.

It seems that in recent weeks there has been a tremendous boom in the demands for advice from intermediary companies in order to know exactly what obligations they must meet and to what extent they can provide personal information of its users.

The reality is that there has been time to prepare. The rule was published in the Official State Gazette on 30 December 2017 and its entry into force has been delayed until 30 January 2019, precisely in order to facilitate the adaptation of obligated agents. In fact, the initial intention was for the informative declaration to be operational in July 2018.

In recent months, the Tax Agency has made a great effort to remind owners of this type of accommodation of their tax obligations and of what constitutes an economic activity that must be declared as a return on real estate capital.