We could also title it Taxation of the Collaborative Economy in housing rentals.

The rental of apartments/homes for tourist use has become an economic activity that in recent years has grown significantly both in Gijón, as in the rest of the cities in Spain and Europe, hand in hand with the advancement of social networks and new technologies.
The first thing we have to clarify is the difference in legal terms, between tourist apartment and housing for tourist use.

In an informal atmosphere, In street slang we call every flat or tourist apartment and it is not like that.

Definition of Tourist Apartment.
Properties made up of complex accommodation units are considered tourist apartments. (that is, several apartments, an entire floor in a building, a complete building), equipped with facilities, equipment and services in conditions of immediate occupation, regularly intended for occasional accommodation, without permanent residence status, by price.
They will be identified by KEYS (until 4 keys).

Examples of some tourist apartments in Gijón:

• http://www.apartamentoscapua.com/bienvenidos/
• http://www.moros41.com/
• https://www.apartamentosceanbermudez.com
• http://www.espaciogijon.com/

That is to say, If you rent your apartment regularly, whether first or second home, on platforms like AIRBNB, What you are doing is an activity that is legally included as HOUSING FOR TOURIST USE. Now, you are free to call it whatever you like, apartment because it has one room, tourist loft, tourist apartment, tourist riding school…tourist cave,…but we insist that you are developing an activity that is the rental of HOUSING FOR TOURIST USE (BUT), regulated by D48/2016, of the Principality of Asturias.

And what is a VUT for the Principality?

A housing for tourist use, It is that independent home (loft, studies, apartments, flats, double, indoor,…) located in a multi-story building that generally the building will be subject to horizontal property regime, and that are temporarily transferred by their owner or person with authorizing title, directly or indirectly, to third parties and in which, meeting the requirements established in D48/2016, Only the accommodation service is provided for a price, on a regular basis. They will be hired in their entirety or by rooms without the need for the owner of the home to reside in it.. They will be furnished and equipped for immediate use by the client., and will be marketed or promoted in tourist offer channels.

Tourist accommodation establishments cannot be converted into the main or secondary residence of tourist users., in no case.

You will not need to register for the Economic Activities Tax, not even in self-employed, UNLESS you hire a person to take care of its management, or your daily cleaning or offer other complementary services, more typical of the hospitality sector and therefore making competition, since then you should register with the IAE.

Remember that it is mandatory to include the money from these rentals in the personal income tax the following year. If not, We will be exposed to significant sanctions from the Tax Agency.

REGISTRATION IN THE IAE AND SELF-EMPLOYED, BY ECONOMIC ACTIVITY

There will be economic activity carried out through what is called PERMANENT ESTABLISHMENT (EP) if it is fulfilled some of the following three conditions:

• If there is a HABITUALITY (Do not confuse habituality with temporality). Anyone who puts their home on an online platform 365 days of the year, It is clear that it is a habit, and the one who plays it a couple of weekends a year, it's sporadic. The one who only puts it on in the summer months, it is temporality. Clarified this, when there is habituality, it can be considered that an activity is being carried out.
• If there is at least one person employed with a full-time employment contract to organize the activity.
• If the rental of the home was complemented with the provision of services typical of the hospitality industry such as a restaurant, cleaning, washing clothes and other analogues. These services may be provided directly or through subcontracting to third parties..

In these cases it will be considered that you carry out economic activity and therefore:

• register the property as Vhome of Uso Turistic presenting the responsible declaration model, what can you get here.
• register with the Treasury (IAE) through the model 037/036 and in autonomous TA521.
• Invoice your clients with VAT, currently at the rate of 10%.
• Submit quarterly VAT returns
• Keep track of invoices, in the BOOKS OF INVOICES ISSUED AND RECEIVED

We insist that if you only rent it for a few days a year, or in very specific periods, It is temporary and the only thing you have to do is declare your income the following year in the M100 income tax return..

INVOICE WITH OR WITHOUT VAT

Only if services typical of the hotel industry such as restaurant services are provided., daily cleaning, change of sheets, towels, laundry or other similar items should issue an invoice with a 10% VAT to the end customer. (Also remember that if you provide these services you will have to register with the IAE, when considered according to the General Directorate of Taxes, as services of the hotel industry).

If you have had to register with the IAE, You must also invoice for your rental management activity.

Obviously the cleaning and change of clothes before and after the transfer or departure and/or entry of the client, THEY CANNOT BE CONSIDERED AUXILIARY SERVICES, and they don't have an invoice.

HOW DO YOU DECLARE SPORADIC RENTAL IN YOUR ANNUAL INCOME?

There are two ways to declare income from sporadic and/or vacation rentals., in a very summary way.

• The first and least recommended is as a second home 'without further ado'. All income obtained from tourist rentals will be considered “Income from real estate capital”.
• The second is as tourist accommodation, which would be the most correct

In the event that we had already submitted the income tax return without including the income from these services, must submit a SUPPLEMENTARY DECLARATION.

And if we had not directly filed a declaration, before we play one penalty for renting my apartment on vacation, will be regularized by presenting a DECLARATION OUT OF TIME.

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