Non-resident property owners — IRNR tax and Form 210
Regulation source — law
Non-resident property owners — IRNR tax and Form 210
PublishedForm 238 (DAC7) — platform reporting
Since the 2024 tax year, intermediary platforms (Airbnb, Booking.com, Vrbo, etc.) are no longer required to submit Form 179 ("Annual informative return on the transfer of use of tourist-purpose dwellings"). This obligation was abolished by Royal Decree 117/2024, of 30 January (BOE 31 January 2024), transposing Council Directive (EU) 2021/514 (DAC7).
From the 2024 tax year, platforms submit Form 238 ("Informative return for the communication of information by platform operators"), approved by Order HAC/72/2024, of 1 February. Form 238 has broader scope (coordinated at European level through DAC7) and fully replaces Form 179 for property rental reporting.
The AEAT continues to receive information on owners' income. The tax oversight mechanism has not disappeared, only been updated. Income obtained through platforms cannot be concealed.
Note on the informational nature of this content
Non-resident tax obligations may vary depending on multiple factors: country of residence, existence of a permanent establishment, nature of the activity, applicable double taxation treaty and others. The information in this article is general and informational in nature. Andalusiamalaga.com does not provide tax advice. Always consult a specialist tax adviser.