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V0109-16 15 January 2016 · SG de Fiscalidad Internacional Criterion in force
IRNR · modelo 210

Rentals from same landlord and property can be grouped in Model 210

A resident in Italy asks whether she can file a single Model 210 declaring the platform as payer instead of declaring each guest separately. The tax authority confirms that rentals can be grouped if they relate to the same rental code, come from the same landlord, and pertain to the same immovable property.

The question raised

Question raised 1. In the event that all rentals are conducted through the payment and booking platform, can a single Form 210 be submitted by declaring the company as the payer acting as the intermediary for the collection of rentals from individuals, instead of filing a return for each guest?

The DGT's ruling

It is possible to submit a single Form 210 by grouping several types of income, provided they correspond to the same income type code, originate from the same payer, are subject to the same tax rate, and derive from the same asset or right. In the event that the web platform acts as a collection intermediary, it may be declared as the payer. Regarding Non-Resident Income Tax (IRNR), spouses must file separate returns as the tax does not provide for joint taxation. Deductible expenses shall be determined according to Personal Income Tax (IRPF) rules, allowing the excess of interest and maintenance expenses to be deducted in the following four years.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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