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It will not be necessary to inform the treasury of the transfer of apartments for tourist activity . The Supreme Court has annulled and annulled article 54 ter of the General Regulation of the actions and procedures of tax management and inspection, introduced in 2017, which regulates the "Obligation to report on the assignment of use of housing for tourism purposes", since its processing was not communicated to the European Commission as required.

The magistrates of the Contentious-Administrative Chamber apply the judgment of the Court of Justice of the European Union in the 'Airbnb case' , from which it follows that a rule such as article 54 ter of the aforementioned Regulation " should have been notified under the Directive 1535/2015 (information procedure in technical regulations) and that its failure to notify leads to its invalidity. "

For the High Court, "the terms of the judgment of the CJEU (...) are clear, we are before a general provision that establishes a series of obligations to the collaborative entities that provide information services, which even though legitimate from the point of In view of the internal legal system, they represent a technical regulation for the development of the Law for the transposition of the information directive, and consequently the Spanish State should have notified the European Commission of the intention to approve the regulatory rule that is now being challenged, which that it has not done, so that the effects derived from said formal non-compliance are produced, and consequently, it is necessary to give rise to the contentious-administrative appeal and to annul and void the contested regulation for being contrary to law. "

Said article 54 ter established that "the persons and entities that mediate between the transferors and assignees of the use of housing for tourist purposes located in Spanish territory in the terms established in the following section, will be required to periodically submit an informative statement of the assignments of use where they mediate. " The Regulation concluded that all persons or entities that provide the intermediation service between transferor and assignee of the use referred to in the previous section, will be considered intermediaries , either for consideration or free of charge, in particular the persons or entities that, constituted as collaborative platforms, mediate the cession of use and have the consideration of provider of services of the information society.

It also regulated the data that the informative declaration should contain. As the identification of the owner of the house assigned for tourist purposes, as well as the holder of the right under which the house is transferred for tourist purposes, if they are different.

On the other hand, the identification of the property with the specification of the cadastral reference number or in the terms of the Ministerial Order approving the corresponding declaration model, and the identification of the assignees or entities, as well as the number of days of enjoyment of the home for tourism purposes, and also the amount received by the transferor of the use of the home for tourism purposes or, where appropriate, indicate its free nature.

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