Do you know how tourist apartments and VUTs are taxed in Catalonia?

como tributan los apartamentos turísticos y las VUT

Taxes are perhaps the biggest concern for vacation rental owners, and dealing with the tax office is a difficult task that few welcome.

How are tourist apartments and VUTs taxed?

In Catalonia, tourist apartments and VUT are considered an economic activity subject to taxation.

They are required to register with the Tourism Registry of Catalonia, to obtain a license to carry out their activity.

In addition, since January 1, 2018, the Tax on Stays in Tourist Establishments (IEET), also known as the “tourist tax”, has been applied in Catalonia, and the declaration must be made biannually through the model 950. This tax is applied to stays in hotels, tourist apartments and VUT, campsites and other tourist establishments, and its amount varies depending on the type of accommodation and the duration of the stay.

How are tourist apartments and VUTs taxed in personal income tax?

Regarding taxation, tourist apartments and VUT must declare the Tax on Economic Activities (IAE) corresponding to their economic activity. In addition, they must pay the Personal Income Tax (IRPF) corresponding to the income obtained from renting the home.

Now, we also consider that it is important to take into account.

What income must be declared and what expenses are deductible?

When submitting the personal declaration for your vacation rental in Catalonia, you must add the gross income you receive from the rental property. This amount is called the total return and the fee is subtracted to get it.

Deductible expenses are considered:

  • Conservation or repair expenses (this does not involve improvement).
  • Mortgage installments.
  • Community expenses.
  • The costs of light, electricity, gas and other supplies.
  • The Property Tax (IBI).
  • Municipal garbage rates.
  • Agency commissions.

How are tourist apartments and VUTs taxed in VAT(IVA)?

It is also important to note that tourist apartments and VUT are subject to Value Added Tax (VAT) at the general rate of 21%.

It is important to note that not all accommodations are required to pay VAT. The point is, as it happens with personal income tax, that the services provided are considered or not, typical of the hotel industry.

In Catalonia, all tourist services provided by tourist apartments and VUT that are rented for tourist purposes and that are offered on a regular basis and for economic purposes are considered subject to VAT.

Among the tourist services that are considered subject to VAT are:

  • Cleaning and maintenance of the apartment or house.
  • Supply of bed linen, towels and other necessary elements for the stay.
  • Tourist information and customer service.
  • Management of reservations and entry and exit of clients.
  • Laundry and dry cleaning services.
  • Transport and transfer services.
  • Catering services, if offered.

In general, tourist services provided by tourist apartments and VUT are subject to the general VAT rate of 21%, although a reduction in the tax rate may be applied in some specific cases.

It is important to take into account that the VAT corresponding to the tourist services provided by the tourist apartments and VUT must be declared and paid in the corresponding tax settlement.

I hope this information is useful to you. Do not hesitate to ask if you have any other questions related to this topic.

Español: https://www.companygestionsclub.com/como-tributan-los-apartamentos-turisticos-y-vut/

Français: https://www.companygestionsclub.com/fr/sont-taxes-les-appartements-touristiques-et-les-vut-en-catalogne/

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