Spain: Use tax reporting, tourism-related services - KPMG Global
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Spain: Use tax reporting, tourism-related services for holiday property rentals

Spain: Use tax reporting, tourism-related services

Individuals and entities that provide tourism-related “intermediation services” to connect lessors and lessees (e.g., internet platforms) for holiday property rentals will be required to file “179 Form” to report the use of property for tourism purposes on a quarterly basis.


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The “179 Form” will have to be filed to report use transactions for each quarter, according to the following schedule:

  • First quarter—filed from 1 - 30 April 
  • Second quarter—filed from 1 - 31 July
  • Third quarter—filed from 1 - 31 October
  • Fourth quarter—filed from 1 - 31 January

For 2018, the “179 Form” must be filed between 1 - 31 January 2019.


Read a January 2019 report [PDF 91 KB] prepared by the KPMG member firm in Spain

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