NEW REGULATION REGARDING "VIVIENDAS TURÍSTICAS" IN ANDALUCIA
- What does Vivienda Turística means and what kind of properties does that include?
Any property (flat, apartment, villa, house, studio …) located in Andaucía which offer on a regular basis lodging accomodation under a price fixed by the owner, and marketed through touristic offer channels, such as travel agencies or online platforms. As per the Delegación de Turismo de la Junta en Málaga (local authority related to tourism business) every property announced through these channels that link owners and travelers, are to be enlisted as Piso Turístico (touristic apartment). This regulation does not apply to rural (countryside) properties since these are already under a specific legal frame,It does not apply either to proprietors with three or more properties used for this purpose located within a range of 1 Km. In this case the properties would be concerned to the “Decreto de Apartamentos Turísticos” within the Group Mode. - What if the property is hired only on holiday terms either monthly,fortnightly or weekly?
The property should be listed in the Touristic Record. The regulation only exempts properties hired for a time period higher to 2 months in a row for a single person. The property is to be listed even if the hiring is managed without using any of the previously estated means. - Which requirements does the dwelling have to fulfil?
The property has to have occupancy licence; all the rooms have ventilation and darkening means; Air conditioning systems hot and cold for every bedroom and living rooms. The regulation requires as well a first aid kit, touristic information of the area, claim and complaint forms, and a established cleaning scheme for checking in and out of clients. Another requirement would be to have bed and bath linen (one and one spare), house appliances, cuttlery and table linen. The tourist has to have available a contact phone for incidences and will be informed of the community rules in place. The maximum occupancy of the premises will never be higher than 15 pax. - When can the property be listed in the Registro de Turismo?
The decree establishes that the date to enlist the property in the Registro de Turismo will be three months form the date the decree is published in the ”Boletín Oficial de la Junta de Andalucía (Boja)”, not yet published. The “Consejería de Turismo” estimates the coming May as the probable date for the registry to be operational, reason for which encourages the owners to prepare and upgrade the paperwork needed- The aim is that in summer season the premises entitled and devoted to touristic rentals can perform their activity on a normal basis. The penalty for premises operating out of the regulation is thought to reach 150.000€. - What is the paperwork needed?
It is an easy process, despite being one of the main concerns of the proprietors. It takes only logging in the Consejería de Turismo de la Junta de Andalucía website and clicking in the “Registro de Turismo” to print the “Declaración Responsable”. This document shall be completed, signed and submited to the Delegación de Turismo de Málaga, hence starting the listing that allows to start the commercial activity, and assigning an exclusive code that identifies the dwelling in touristic rental and that shall be estated in any advertisement and/or commercialization process in which the property is involved. - What´s the tax scheme for properties in the Viviendas Turísticas record?
The taxation happens as if it was a regular urban lease, that means that the income from this activity shall be declared in the annual tax declaration. There is no need for the proprietor to register as freelance, there is no further taxation, nor will pay VAT taxes given the fact that the commercial use is done directly by the proprietor. Touristic Rentals are a lodging service not some commercial premises. - Could a single room be devoted to rental and not the rest of the house?
The decree takes into account this aspect, but only when to owner of the premises lives in the same property from which one of the rooms is to be devoted to touristic rental. Actually this is the first Spanish Regulartion in doing so. Paperwork and procedures being the same as for a normal house entirely devoted to rental. In this case a registry number willl accordingly be assigned to be used on the previously named online marketing channels for holiday rentals. - Is it compulsory to sign a contract with every tenant and to request ID documents?
The regulation compels to sign a contract to every tennant, even though the stay was one night. Besides, the agreement shall be preserved for a year in order to provide it to the Tourism inspectors. In this document shall appear the owner or entity in charge of the operation, registry code (provided by the local authorities) number of people subject to the rental, check in and out dates, total price of the stay and phone number provided for incidences during the stay. Regarding the invoice, the proprietor will only issue a receipt for the amount agreed, which will be up to the owner to estate. On security purposes, the users of the premises shall exhibit ID documents in order to complete the check in report, though it is not yet established the means of communication to the police travellers record. In hotels and apartments this is done through telematics, and this is no responsibility of the Tourism Bureau. - Is there a check in and out time?
Yes, the regulation estates that if there is no specific times agreed, the check in will be done from 16:00 on and check out at 12:000. - What happens if a proprietor wants to rent 3 or more dwellings within a 1km range?
This is the only (so far) controversial aspect of the new regulation, and has considered that this case is to be regulated under the “Decreto de Apartamentos Turísticos”. This law, modified to host this specific aspect, is more demanding since an opening licence is requested and the owner is to comply with requirements such as minimum distances in the house rooms. Furthermore, as this will entitle the dwellings as Touristic Premises, the taxing scheme will be signifcantly different from a single (or up to three) apartment/house/villa rental. In this case the owner shall sign up as freelance to manage the rentals and pay taxes as a normal entrepreneurial activity, the one designed as Touristic Apartment within the Spanish Revenue Agency.
Since our beginning in 2002 we set a benchmark for the company that was no other than define our area of expertise and the product existing in it, so as to offer a specific advise of the existing estates. East Marbella, Bahía de Marbella.