Spanish Tax Advisory: The Supreme Court cancels the obligation to present Form 179

The judgement of the SC cancels the article of the GRIP for the declaration of home assignment for tourism purposes

On July 23rd, 2020 the Supreme Court (SC) issued its judgment relative to the annulment of Form 179. With this judgment, Article 54 of the General Regulations on Tax Management and Inspection Actions and Procedures is exempted from its effects.

The previous regulation established that "the persons and entities that act as intermediaries between the assignors and the assignees of the use of dwellings for tourist purposes located in Spanish territory, will be obliged to present periodically an informative declaration of the assignments of use in which they act as intermediaries".

Therefore, said legislation obliged tourism rental intermediaries to inform the Tax Agency (AEAT) of the following criteria:

  • Identification of the owner of the dwelling assigned for tourism purposes, as well as the owner of the right by virtue of which the dwelling is assigned for tourism purposes, if different.
  • Identification of the property with specification of the cadastral reference number.
  • Identification of the persons or entities transferred, as well as the number of days of enjoyment of the dwelling with tourist purposes.
  • Amount received by the assigning owner for the use of the dwelling for tourism purposes or, if applicable, indicate its free nature.

For its part, the High Court uses the following arguments in reaching its decision:

  • It brings to the attention of the case in question the judgment of the Court of Justice of the European Union (CJEU) in the "Airbnb Ireland UC C-390/18 case", of December 19, 2019.
  • It establishes that the obligations analyzed involve a technical regulation implementing the Law transposing the information directive.
  • It rules that the Spanish State should have notified the European Commission of its intention to approve the regulation that is now being challenged.
  • As a result, the contentious-administrative appeal is lodged to annul and render ineffective the contested regulation as being contrary to law.

In conclusion, the regulation that regulated the obligation to inform about the cession of use of houses with tourist aims will be annulled from the third quarter of 2020.

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Tags: tax advisor madrid, Tax returns, Spanish Tax Advisory, Form 179, Home assignment, Tourist purposes