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Tax data sharing in Spain: Frequently Asked Questions

You can read this article in Spanish, Catalan, or English.


Table of contents

  1. General information about Royal Decree 1070/2017 (AEDAF)
  2. How does this Royal Decree impact me? (AEDAF)
  3. Potential scenarios
  4. Special scenarios that apply to professionals
  5. Special scenarios that apply to tenants and leaseholders
  6. Special scenarios that apply to guests
  7. Special scenarios that apply to non-users
  8. Data protection rights
  9. More information about income tax in Spain

1. General information about Royal Decree 1070/2017 (AEDAF)

We are providing the information below to get you started in terms of what you may need to know about the Royal Decree 1070/2017. All questions under this specific section and the following section “How does this Royal Decree impact me?” have been answered by Asociación Española de Asesores Fiscales (“AEDAF”).

We need to be clear: this information is not legal or tax advice – it is only a starting point for your research. Tax advice is complicated and you should do your own diligence when receiving advice. We recommend that you assess your particular case with your tax advisor.

Who does Royal Decree 1070/2017 apply to?

This Royal Decree applies exclusively to persons and entities that provide intermediation services between hosts and guests for the provision of temporary tourist accommodation, involving the use of all or part of a furnished and equipped dwelling, when it is located in Spanish territory. In particular, the "collaborative platforms" will be bound by the Royal Decree.

Does Airbnb’s obligation to share data apply to my listing?

The obligation to share data only refers to temporary accommodations used for tourism purposes.

No data will be shared regarding the following accommodations:

  • Dwellings whose main purpose is to satisfy the need for permanent housing of the guest
  • Tourist accommodation regulated under its specific regulations, such as hotel establishments (hotels, aparthotels, hostels, spas, etc.), rural houses, hostels, campsites, camps, etc.
  • Accommodations in a "time-sharing" regime

Is this a one time request, or is it a continuing reporting obligation?

The obligation to report data to the Spanish Tax Authorities is a continuing one. The tax declaration for the income for the whole of of 2018 will be filed between January 1 and 31, 2019. The tax declaration for successive years will be submitted quarterly .

What specific personal information is required to be shared with the Spanish Tax Authorities pursuant to Royal Decree 1070/2017?

  • Identification of the owner of the property
  • Identification of the assignor(s) (host(s)) if they are not the owner of the property
  • Identification of guests (assignees)
  • Property identification: complete address, including the cadastral reference, if assigned
  • Number of days of enjoyment of the dwelling for tourist purposes
  • Amount received by the host
  • Start date of the reservation

Does the Royal Decree require data in relation to all the transactions carried out during the year 2018 to be shared?

Yes, it applies to every digital transaction corresponding to 2018 and hereafter.

Can the Tax Authorities share the data provided by the platform with other Public Authorities?

The information obtained by the Tax Agency in the exercise of its functions is reserved. In accordance with article 95 of the General Tax Law, in principle, a tax administration should not share data with other non-tax administrations.


2. How does this Royal Decree impact me?

If I am not a Spanish resident host, will my data be shared?

Yes. The obligation to share data refers to all holders of dwellings located in Spanish territory.

If the platform makes quarterly information reports to the Tax Authorities, does that mean that I as a host also have to make quarterly returns?

No. The platform has an obligation to report quarterly. A host who is not an entrepreneur, and is a resident in Spain, must only declare the income obtained in his/her annual income tax return (IRPF). If a host is not a resident in Spain, they must declare their income in their quarterly non-resident income tax return (IRNR). If the tourist rental is part of a business activity, the specific regulations related to that business activity will apply.

Can the Tax Authorities review my income tax returns for the last 4 years?

Yes, the Tax Authorities can review your income tax returns retrospectively for a period of 4 years from the date upon which you should have declared that income. The 4 year term is counted from the last day on which you could have submitted the income tax return voluntarily.

Can I still declare the income obtained during the year 2018?

It depends on the nature, residence, and activity of the host.

1. If you are a natural person who does not act as an entrepreneur:

  • If you are a resident in Spain, you are taxed by the IRPF, and the income obtained in 2018 will be declared in 2019 within the period established by the regulation, which is usually from April to June. Regarding the income received in previous years, you can fill a complimentary from to declare such income.
  • If you are not a resident in Spain, you are taxed by the Non-Resident Income Tax. In this case, if the result of the income declaration is that you need to pay, you must submit a quarterly tax return for all the operations referring to the same property, in the period between 1 and 20 (both included) of the month following each quarter; that is, in April, July, October and January. If the tax return of previous quarters had not been submitted, they may be submitted after the deadline before being required by the Tax Agency, in which case there will be no imposition of a penalty but surcharges will be charged. When the result is zero, it should be declared annually from January 1 to 20 of the following year.

2. If the host acts as an entrepreneur: In the case of residents in Spain, they will have to declare their income in accordance with the provisions of personal income tax regulations or corporate income tax (legal entities). In the case of non-residents, the provisions of the Non-Resident Income Tax regulations will apply.

Is it possible that the data that the platforms share about my income does not match the amounts declared by me?

The collaborative platforms must report the net income received by the host ("amount received"), however the hosts must declare their gross income and their deductible expenses. For more information about the deductible expenses that may be applicable, consult your tax advisor.


3. Potential scenarios

What data will Airbnb share with the Tax Authorities?

Airbnb will share the following data (to the extent available):

  • Identification of the owner of the property
  • Identification of the host(s) if they are not the owner of the property
  • Identification of guests
  • Property identification: address, including the cadastral reference if assigned
  • Number of days of enjoyment of the dwelling
  • Amount received by the host
  • Start date of the reservation

What is the legal basis upon which Airbnb is processing my data?

Airbnb is processing your data to allow us to comply with our legal obligations pursuant to Royal Decree 1070/2017.

The obligation to share data doesn’t apply to my listing, and I have reported that in my listing profile; will Airbnb share my personal data with the Spanish tax authorities?

We will not share your personal data in cases where you have reported that, for that particular listing, the obligation to share personal data does not apply by reason of the exemptions set forth in Royal Decree 1070/2017.

If I didn’t confirm my tax details in my listing and profile, will Airbnb share my data? What personal data will Airbnb share?

We will share the current information that we have about you and your listing such as, your name, start date of reservation, etc.with the Tax Authorities, except in cases where you have reported an exemption applicable to your listing(s).

If you don’t confirm your tax details, or add any additional information in your profile or listing, Airbnb will share the information included in your profile and listing as is, along with your completed reservations.

Will Airbnb proactively investigate if I am a property manager, landlord or lessee of the listing?

If you do not specify that information in your host profile, we will share the information as is, assuming that the host on the account is the owner of the property listed on the platform.

If I have more than one designated payout method in my profile, which information will be shared?

If there is more than one designated payout method in the user profile, we will share the information of the owner of that profile, except where the account is a co-host account, in which case we will share data of both, the host and the co-host.

If I deactivate my Airbnb account now, will my information be shared?

Yes. All of the information available in relation to hosts that received any income through the Airbnb platform since January 1st 2018 will be shared.

If I make a request to delete my Airbnb account now, will my information be shared?

Yes. You can make a deletion request but it’s important to note that we will not delete the personal data we are required to report to the Spanish tax authorities until after we have complied with our obligations under the Royal Decree. All of the information available in respect of hosts that received any income through the Airbnb platform since January 1st 2018 will be shared.

I am not the property owner of my listing; will Airbnb share my personal data with the Spanish tax authorities?

As long as you are a host on the Airbnb platform, and you have received any income as a result of the activity you perform through the platform since January 1st 2018, your personal data will be shared with the Tax Authorities.

I’m a co-host; will Airbnb share my personal data with the Spanish tax authorities?

Yes, the information that appears in your host profile will be shared, and in cases where a co-host of an active listing is identified for 2018 (meaning the host received income from the listing in 2018), and hereafter the information in the user profile of the co-host will also be shared with the Tax Authorities.

I am a host on Airbnb - do I have to share the data of my guests?

You do not have to share the data of your guests with Airbnb.

Can Airbnb use taxpayer information for other purposes?

No, Airbnb will only use the information provided to comply with obligations as determined by Royal Decree and for no other purpose.

If I have already filled in or confirmed both host and listing fields with my taxpayer information, can they be changed?

Yes, they can. To edit your host information, go to “Settings” on your profile page, then Payout Preferences and in the Taxpayer Information section, click the dotted line to delete the information and fill it in again correctly.

Regarding your listing information, you'll need to enter into your listing, then in Policies, and then you'll be able to edit your information in the Add income tax information section


4. Special scenarios that apply to professionals

I’m a property manager and I am not the property owner of the listing(s) I manage; will Airbnb share my personal data with the Spanish tax authorities?

Yes, the information that appears in your host profile will be shared, and in cases where a co-host of an active listing is identified for 2018 (meaning the host received income from the listing in 2018), the information in the user profile of the co-host will also be shared with the Tax Authorities.

I’m a property manager and I am not the property owner of the listing(s) I manage; am I required to share the property owner’s details with Airbnb?

We have added an optional field in the listing details so you can add this information, but keep in mind that although the field is optional, the identification of the owner of the property must be provide according to binding query number V308318 of the Directorate General for Taxation. Please be aware that if you do not provide all additional information that was requested regarding the owner, we'll be obligated to share the current information we have on you, and we'll assume you're the owner of the properties associated with the listings you manage.

I’m a property manager and I am not the property owner of the listing(s) I manage; will Airbnb share the listing owner details I’ve supplied with the Spanish tax authorities?

If you provide all of the additional listing details, including the owner’s details, this information will be shared with the Tax Authorities.

I manage an Airbnb listing for the property owner. I don’t have their Spanish tax ID and/or I don’t have details of another form of identification for them. What should I do?

Please be aware that adding this additional information is optional, but if you do not provide it, you will be identified as the owner of the property. If you don’t have the required information you could request it from the owner of the property,

I’m a property manager and I am not the property owner of the listing(s) I manage; what information will Airbnb share about me?

We will share your full name or corporate name and tax identification number.


5. Special scenarios that apply to tenants and leaseholders

I am not the property owner of my listing; do I need to share my landlord’s personal data with Airbnb?

We have added a special field in your listing details to allow you to add that information. Please be aware that if you do not provide all of the additional details requested we will be obliged to share the current information that we have about you and your listing, identifying you as the property owner of the listing.

I am not the property owner of my listing; will Airbnb share my landlord’s details, provided to Airbnb by me, with the Spanish tax authorities?

Yes. If you provide information about your landlord, it will be shared with the Tax Authorities.

I don't own the property, but I am listed as host of the property on Airbnb. Should I provide my information in the "property owner” field from the listing details?

No, only the information for the property owner should be displayed in this field.

In my autonomous region, there are regulations that require a registration number for tourist accommodations, but I am exempt in that case. Does that mean that I have to declare my listing exempt from Airbnb sharing my information with the Tax Agency?

No, those are two different rules that regulate different obligations. You may not need to get a guest registration number to house guests through Airbnb, but you should provide your tax information. For more information, we recommend reviewing the “General information about Royal Decree 1070/2017 that you should know” section from the FAQ page.


6. Special scenarios that apply to guests

Will Airbnb share guests' personal information?

Yes, we will only share information about guests who have booked stays in Spain through the platform starting from January 1, 2018.

What personal information will Airbnb share from their guests?

We'll share a guest's full name, along with the ID number and type of identification that's been shared with Airbnb, as well as their nationality.

7. Special scenarios that apply to non-users

I am not an Airbnb user, but I am the property owner of a listing on the Airbnb platform in the Spanish Territory. Will my personal data be shared with the Spanish Tax Authorities?

Yes. If you have been identified to Airbnb as the owner of a property your data will be shared with the Spanish Tax Authorities.

I am not an Airbnb user, but I am the property owner of a listing on the Airbnb platform in the Spanish territory. Do you have my data?

In order to verify whether we have your information, we will need to collect some information from you. Please provide:

  1. Your full name
  2. The cadastral number of the property you own.

Once we have received this information, we will check if we hold any information on you, and let you know as soon as possible.

Who has shared my data with Airbnb?

If you are a landlord, your tenant might share your data if they are a host on the Airbnb platform. If you are a property owner listing your property on Airbnb via a property manager, the property manager might share your data.

Will my personal data be shared with the Spanish Tax Authorities?

If you have been identified to Airbnb as the owner of a property listed on Airbnb in the Spanish territory, which had any reservations in 2018, your data will be shared with the Spanish Tax Authorities.

What data will be shared?

Airbnb will share the following data (to the extent available):

  • Identification of the owner of the property
  • Identification of the host(s) if they are not the owner of the property
  • Identification of guests
  • Property identification: complete address, including the cadastral reference
  • Number of days of enjoyment of the dwelling for tourist purposes
  • Amount received by the host
  • Start date of the reservation

Can my data be used for any other purpose?

No. Airbnb will only use your data to allow us to comply with our obligations under the Spanish Tax Decree.

I did not earn the income from the listing, will my data be shared with the Spanish Tax Authorities?

Yes. The Spanish Tax decree requires us to share the data of every owner of a property listed on Airbnb in the Spanish territory, which had any reservations in 2018. If you have been identified to Airbnb as the owner of a property in the Spanish territory, your data will be shared with the Spanish Tax Authorities, even if you did not earn any income.

8. Data protection rights

What is the legal basis for collecting my data?

The Spanish Tax Decree, places a legal obligation on Airbnb to share the data of every owner of a property listed on Airbnb in the Spanish territory, which had any reservations in 2018. We are collecting your data in order to allow us to comply with our legal obligations under the Spanish Tax Decree.

I do not have an Airbnb account, how do I exercise my data subject rights under the General Data Protection Regulation (GDPR)?

Please visit our Help Center article about data subject rights for more information and use the links to contact us about exercising your GDPR rights.

Please note that the first step will be for Airbnb to verify whether or not we have data relating to you and your property. In order to do this, we will ask you for your full name, and the cadastral number of the property you are the owner of.

If we do have your data, we will assess your request.

If we do not have your data, we will inform you by email.

Can I make a deletion request?

You can make a request, but please be aware that your data will still be shared with the Spanish Tax Authority, as this is a legal obligation for Airbnb.


9. More information about income tax in Spain

It is important as a host that you comply with all applicable laws, including tax obligations to declare your income earned on Airbnb. To assist you in this regard, we have partnered with PricewaterhouseCoopers (PwC) to provide you with a tax guide.