The first decree regulating houses rented to tourists obliges those operating in this business to register them in the Registry of Tourism. The questions surrounding it are summarized in this 10 questions list.
1.- What is considered a holiday rental home?
Any real estate in Andalusia offering regularly accommodation service at a price set by the owner, who markets it by channels of touristic offer, such as travel agencies or online platforms. According to the Tourism Delegation of the Regional Government of Andalusia in Malaga (the ‘Junta de Andalucia’), all properties which are advertised in those portals connecting owner and traveller must be registered as holiday homes. That rule does not affect to rural holiday houses for rental, which are regulated by an existing decree.
2.- What if the house is only rented during the three months of summer by fortnights or weeks?
It will also have to be registered at the Registry of Tourism. The regulation only sets aside houses being rented for periods longer than two continued months by the same person.
3.- What requirements must the house meet?
It must have been granted occupation license. Its rooms must have vent to the exterior and shading systems, too. It will also boast air conditioning in the living-room and bedrooms, for heating and refrigeration. The rule demands a first-aid kit, tourist information on the area, claim and complaint forms, and cleaning service at the arrival and departure of new clients. The maximum occupancy per entire house will not be higher than 15 people.
4.- When can the property be registered at the Registry of Tourism?
The decree establishes that the date setting the commencement of registration at the Registry of Tourism is three months after the publication of the decree in the Andalusian Official Gazette (Boja), what still has not happened. The Andalusian Council of Tourism estimates that the registry will be working from the month of May, so they urge to use that transitory period to prepare the documents needed.
5.- How is the taxation for a holiday home?
It pays as an urban rental, this means that the incomes from the rental activity have to be included as profits in the annual tax declaration. There is no need to register as self-employed or to pay any fee, nor the VAT if the person operating is the property owner. The holiday rental is an accommodation service, not an establishment.
6.- Is it possible to rent only single bedrooms in the house?
It is, as it is stated in the decree, with the exception that it sets the condition that the owner lives in the same house in which he is intending to rent bedrooms to tourists. In fact, it is the first regulation in Spain considering that possibility. The arrangements and documents needed are the same as if the whole house is rented. In this case, they will be also assigned a registration number for the advertising of the service in the online platforms specialized in holiday rental.
7.- Does every tourist have to be issued a contract, an invoice, or ask them for the ID card for the Police registry?
The regulation obliges to make a contract to every tenant, even if they are staying only for one night. Moreover, that written agreement must be kept one year just in case it is requested by the Tourism inspectors. That document shall contain the name of the person or entity operating the rental house, the alphanumeric code of registration in the Andalusian Registry of Tourism, the number of persons staying in the house, dates of check-in and check-out, total price of the stay, and the telephone number provided to the client to report incidents. Regarding the invoice, the owner is only entitled to issue a receipt for the payment of the accommodation, which price is free and will be fix by the property owner. And for security reasons, the persons making use of the house must show their identification for the purpose of filling in the check-in form, still pending to be determined the way it will be sent to the police registry. For hotels and apartments it is done electronically. That competence does not correspond to the Tourism Council.
8.- What if an owner wishes to rent three or more houses in a range of one thousand metres?
That is the polemical issue in the new regulation, which considers that those who rent three or more properties in the same building or in buildings within a range of one kilometre will be ruled by the decree of Tourist Apartments. That rule, modified to include that particular case, is more demanding in the sense that it forces to apply for an opening license and to fulfil the requirements that include minimum areas for the different rooms of the house. Therefore, according to the Andalusian Government, the owner of three or more properties shall register as self-employed to run that activity, and for taxation shall be subject to the particular requirements for someone who carries out business activities. That is specifically classified as ‘tourist apartments’ by the Spanish Tax Office.
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