IVA / VAT and Income Tax in Spain (Andalucía)

[L--Marie0]

Buenos días,

I live in Andalucía and rent my apartment (where I ordinarily live) for 1 month during the summer vacation season. I am trying to comply with all the norms correctly, and I have two new doubts about taxes. Have any of you faced and resolved the same questions already? If you might share what you’ve learned – I’d be grateful! Here are my questions:

First: Must I pay IVA on the rental income? (I had previously understood that the answer is “no” since I don’t provide any extra services, just handing over the keys and letting the family use my apartment for a month.)

Second: To pay income tax on the rental income itself, must I do this on a trimestral basis (i.e. in October for an August rental) or on an annual one, adding it into my annual IRPF declaration for tax year 2018 (i.e., that due in June 2019)?

If you know the answers and could share what you know – I’d appreciate it, thank you! And, if you have an “official” or other credible reference you could link … I’d also appreciate that, thank you!

Leah

Afterward - If it matters, yes, I am inscribed in the RTA correctly and report my guests to the police in compliance with the norm.

[Antonio-Luis0]

Hello.

I am not tax expert but I can help you on this since I am in Andalucia too.

This site is affiliated with Airbnb and has a great guide on taxes for Airbnb in Spain: https://www.anfitrionesresponsables.com/ You can get the guide here: https://www.anfitrionesresponsables.com/assets/files/como-declarar-tus-ingresos-de-Airbnb.pdf

You are right you don't have to collect any VAT (IVA) and that taxes must be filled anually on your IRPF.

Best regards.

[L--Marie0]

Dear José Luís,

Thank you very much for your very helpful reply! The presentation you linked is excellent. I’ve “studied” it and will use it as my guide when preparing taxes next June!

As you said, the big “lessons” I learned:

1. I do not have to pay IVA.
2. I report this earning along with my other earnings on the anual IRPF (next June)

Other Important things I learned:

1. I cannot claim the 60% reduction for alquiler de vivienda (since it is a short-term rental)
2. Which fees I can subtract from the ingreso bruto to get the ingreso neto.

In short: thank you very, very much, I’m grateful! Good wishes,

Leah