Hacienda puts the rental of housing in the target and will intensify control over owners, bail payments and intermediaries

In recent years, the Tax Agency has carried out a successful strategy to emerge income derived from house leases that were not declared mostly and that from the information obtained through platforms such as Airbnb and others more oriented to permanent rental has managed to emerge at the rate of hundreds of thousands. Just a few months ago, the institution presumed to have brought to light more than 6,000 million euros of rents and forced rents and forced to pay them to no less than one million taxpayers.

Already controlled the part of the lion of these income, the Tax Agency now seems determined to strengthen the fence on the actors participating in that market. One of the main novelties of the new Tax Control Plan of the Tax Agency is surveillance on foreign real estate assets who have their homes for rent. The Tax Administration has detected that some “do not declare the leases of real estate that they have in Spain or the patrimonial gains derived from the sales of these goods”, which has encouraged them to open a line of investigation into these non -contributors.

The plan admits that another of the lines that are going to Intensify is the surveillance “of the different tourist lease operators through platforms «, Airbnb type, booking or vrbo, among others. Hacienda maintains that the proliferation of housing placed requires not only to have controlled the transaction, but mainly the real holders of these homes and therefore of the income, as well as the intermediaries that also obtain a performance of that market. Finance will also continue with the Control over socimis and singularly on compliance with legal requirements in order that they cannot “cover up expenses of a personal nature of employers or persons who hold their control.”

A third axis of action is to collect information from the Autonomous Communities about bonds derived from the lease of real estate and on the energy efficiency certificates registered in 2024 and the final resolutions of aid that have been granted by works to improve the energy efficiency of housing, together with the relationship of cadastral references to which they refer, in order to refer to rents that were not related Declating and also subsidies not included in the income statement.

Checking on demand

The Tax Agency will offer regional tax administrations the possibility of Make specific checks to specific taxpayers crossing the information received from these with their powerful databases whenever the presentation of “individualized reports referring to concrete and duly motivated taxpayers.” This is included in the Tax Control Plan for the exercise of 2025 released on Monday through the BOE by the Ministry of Finance, which provides for the intensification of the collaboration of the state agency with the autonomous administrations in the fight against fraud in full offensive of the Generalitat of Catalonia to inherit the powers of the State Tax Authority in its territory.

By virtue of this device, the services of the State Tax Administration (AEAT) services may initiate on the demand of any Autonomous Community an integral verification action on a specific taxpayer in order to check the adequate compliance with its obligations with the autonomic treasury in aspects such as the application of autonomic deductions in the IRPF, the control of the equity tax and its derivations on the tax and donations tax