Spanish tax year in Spain generally goes from January to December every yera.
The year is divided in 4 quarters. First quarter is Jan., Feb., and March. Second quarter is April, May, and June. Third quarter is July, August and Sept., and Forth quarter is October, November and December.
Every property owner (including non-residents tax payers) TEMPORARILY renting their house in Spain is liable to submitt tax declarations before the 30th to the following month from the the end of every quarter. It is no required to provide any information to any properties owed outside Spanish Territories, and rented out.
So that, First quarter declarations must be submitted before April 30th. Second quarter declarations are complied to be presented before July 30th. Third quarter declarations are due by the house owners before October 30th, and Forth Quarter declarations are due before 30th Jan to the following year (https://www.agenciatributaria.es/AEAT.internet/Inicio/La_Agencia_Tributaria/Campanas/_Campanas_/_comp_Declaraciones_informativas/_columnas__contenedor_Columnas_/_col_columna1/_INFORMACION/Plazos_de_presentacion/Modelo_179.shtml).
Tax Form 179 is an informative tax declaration that every Estate Agent, independent proffessional rendering property assistance services or simply online property booking networks (booking.com, airbnb.com) (Consulta V3083-18 de la Dirección General de Tributos) are liable to submit in the end of every quarter along the year (Real Decreto 1065/2007, 27.07.2007, Art 54.3º.sections 2 & 3 – Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos). Exceptionally, it can be done once in the year.
This form provides very relevant information to the tax office in terms of the property and the property owner renting out a fully-furnished house for temporarily periods of time. Information needed to submit is written as follows:
- Property identification number from the Council area (Referencia Catastral)
- Full house address.
- Total number of days in the year that the property was rented.
- Period of time in the year the property was occupied (i.e. 15.07-31.07; 12.08-25.08; ..)
- Property gross earning being received corresponding to such period. Service fee paid to the intermediary is not relevant at filling out this form.
- Property owners details
Upon the event that the property were owed by different individuals, every single one of them is liable to submit this information to the Agency obliged to present these forms to the tax office every year.
Upon the event of payments in a different currency to the euro, the exchange rate to be used will be the one corresponding to the day the occupants paid the price to use the house to the Estate Agency even though the property owner did not get such payment until a few days later.