New Informative Statement for Tourist Dwelling Rentals (Form 179)

On May 30th of 2018, Decree HFP/544/2018 of May 24th was published in the Official Gazette whereby the new Form 179 “Declaración informativa trimestral de la cesión de uso de viviendas con fines turísticos” (Quarterly Informative Statement for the Assignment of Tourist Dwellings Use) was approved. Said Form applies to the assignment of use of dwellings carried out from January 1, 2018 onwards.

  • Obligation to present Form 179:

Any person or entity intervening between the assignor and assignee of the dwelling for touristic purposes is obliged to submit the aforementioned Form- regardless of whether said intermediation service is provided for a fee or is free of charge.

The assignment of use of dwellings for tourist purposes is understood as, “the temporary assignment of use of all or part of a furnished and equipped property immediately ready for use, regardless of the channel through which it is marketed or advertised.”

  • Contents of the statement

It shall be compulsory to include the following in the declaration:

- The owner(s) of the dwelling

- Identification of the property: full address and cadastral reference.

- Total numbers of days of usage of property for touristic purposes.

- Total amount received by the main assignor of the property.

- Date of start of said assignment.

Moreover, it shall be optional to provide the following information:

- Number of the agreement by virtue of which the informant intervenes in the assignment of use of the property.

- Date of negotiation.

- Payment method used.


  • Submission deadline:

In most cases, this Form will be presented quarterly between the first and last day of January, April, July and October. Nonetheless, the fiscal year of 2018 shall be an exception, as the Form will be annual and must be filed between the 1st and 31st of January 2019.


  • Method of submission of Form:

Form 179 must be submitted electronically by Internet at the Sede Electrónica de la Agencia Tributaria (Electronic Office Tax Agency).

At NMD Asesores we have developed a computer system to make it easier for our clients to obtain, store and send the information required by Hacienda in this form.


At NMD Asesores we are committed to carrying out a conscious consumption of paper. That is why our objective within five years is to reduce by 75% the consumption of paper used in the office in comparison to our current values. This will be achieved through the implementation and use of new technologies as well as greater awareness of their importance.

Supreme Court Declares Tax Exemption on Maternity Leave

On October 3rd,2018, the Supreme Court of Spain ruled that public maternity benefits received from the National Social Security Institute are exempt from Spanish personal income tax (IRPF).

In this Ruling 1462/2018, the Supreme Court deemed that the maternity benefit received from the National Social Security Institute may be subject to the case described in the third paragraph, letter H of Section 7 of the Personal Income Tax Law stating that, “other public benefits from birth, labor, regular or multiple adoption, legal guardians and orphanage shall also be exempt.” The reasons that have led the Supreme Court to such a conclusion are as follows:

  1. Firstly, because this is how it has been drawn from the Statement of Legal Grounds of the Personal Income Tax Law.
  2. Secondly, due to the grammatical construction of the law.
  3. Thirdly, due to a systematic interpretation of the legal system.

As a result of said ruling, taxpayers whether men or women, who have included the amount of this benefit in their self-assessment for the non-prescribed years - 2014, 2015, 2016 and 2017 - and therefore have paid tax on it, may request the corresponding rectification.