Homes for tourist use
Registration number of the establishment or tourist equipment requested to model 950
The tourist accommodation companies (the tourist apartments and the tourist dwellings, among others) do not require authorization from the tourism administration but do have to communicate the start of their activity by submitting a statement responsible for compliance with the tourist regulations. This communication involves the registration of the establishment or company in question in the Tourism Registry of Catalonia (* RTC) and, consequently, the award of an alphanumeric registration number or code.
The user can check if the tourist accommodation establishments are registered in the * RTC and what is the registration number corresponding to the website of the Company and Occupation Department, specifically to the Official Tourist Accommodation Guide of Tourist Establishments. Thus, the relative information can be found in the Housing for tourist use.
TAX ON STAYS IN TOURIST ESTABLISHMENTS: IEET
Law 5/2012 of March 20, on fiscal, financial and administrative measures and creation of the tax on stays in tourist establishments
The activity of renting housing for tourist use is applied by Law 5/2012 of March 20 that creates the tax on stays in tourist establishments, known as the “tourist rate”.
It is a tax that taxes the client's stay in the tourist accommodation. It must be passed on to the client at the end of the stay. The quota for tourist dwellings will be found in this link (+) info.
The criterion of the Tax Agency is that, when the hired rental does not include the so-called hospitality services: cleaning and / or changes of clothes during the stay, reception, etc., is exempt from the application of VAT and therefore , the tax fee would also be without VAT.
The establishment has to issue an invoice
At the end of the stay, without prejudice to the customer making the payment through third party intermediaries. The invoice must reflect the amount of the tax broken down. If the tourist has paid, through intermediary and in origin, the price in advance and for the entire value of the stay, the establishment will have to invoice the customer tax even if this is the only concept of the invoice.
Who is responsible for solidarity in terms of the Tax, the real estate manager of a dwelling for tourist use?
All the natural or legal persons that contract directly on behalf of the taxpayer respond jointly and act as intermediaries between them and the establishments and equipment. In this sense, the person, physical or legal person who receives the order directly from the homeowner and not from the taxpayer is not considered jointly liable.
The invoice can be unique or the Tax can be invoiced separately. The Tax Regulation establishes that the substitute taxpayer has to enter in the invoice that he issues to his clients, differently from the consideration for his services, the amount of the tax quota indicating the number of stay units and the type of lien applied. Therefore, the issuance of a separate invoice for the tax is allowed as long as the type of establishment, the number of accommodation units and the type of tax applied are specified.
Is the intermediary agency of the hosting service responsible for solidarity? Yes.
They are jointly and severally liable for the tax debts corresponding to the taxpayer's merited quotas, all natural or legal persons provided they contract directly on behalf of the taxpayer, and act as intermediaries between them and the tourist establishments and equipment.
When do you have to pay the tax to the tax administration?
Filing and entering the tax self-assessment must be made within the following deadlines:
a) The corresponding to the first quarter of the year, between April 1 and 20.
b) The corresponding to the second quarter of the year, between July 1 and 20.
c) The corresponding to the third quarter of the year, between October 1 and 20.
d) The corresponding to the fourth quarter of the year, between January 1 and 20 of the following year.