{"id":80471,"date":"2019-06-27T16:14:16","date_gmt":"2019-06-27T13:14:16","guid":{"rendered":"https:\/\/alegria-realestate.com\/?p=80471"},"modified":"2025-08-14T19:48:29","modified_gmt":"2025-08-14T16:48:29","slug":"personal-income-tax-in-spain","status":"publish","type":"post","link":"https:\/\/alegria-realestate.com\/pl\/articles\/news\/personal-income-tax-in-spain","title":{"rendered":"Podatek dochodowy od os\u00f3b fizycznych 2018-2019 w Hiszpanii: co nale\u017cy wiedzie\u0107 o opodatkowaniu dochodu z wynajmu turystycznego"},"content":{"rendered":"<p>Kampania rozliczania podatku dochodowego 2018 r. dobiega ko\u0144ca (termin do 1 lipca 2019 r.), a podatnicy, kt\u00f3rych dochody podlegaj\u0105 opodatkowaniu podatkiem dochodowym od os\u00f3b fizycznych, przygotowuj\u0105 si\u0119 do zap\u0142aty podatku. Nale\u017c\u0105 do nich osoby wynajmuj\u0105ce mieszkania dla turyst\u00f3w. Arturo Jim\u00e9nez Contento, dyrektor ds. bada\u0144 w Hiszpa\u0144skim Stowarzyszeniu Doradc\u00f3w Podatkowych (AEDAF), przedstawi\u0142 dziewi\u0119\u0107 kluczowych element\u00f3w, o kt\u00f3rych hiszpa\u0144ski w\u0142a\u015bciciel nieruchomo\u015bci turystycznych powinien pami\u0119ta\u0107 przy p\u0142aceniu podatku dochodowego.<\/p>\n<ul>\n<li> Wszystkie dochody uzyskiwane z wynajmu turystycznego podlegaj\u0105 deklaracji. Wyj\u0105tkiem s\u0105 przypadki, w kt\u00f3rych doch\u00f3d z wynajmu mieszkania nie przekracza 1000 euro rocznie.<\/li>\n<li> W\u0142a\u015bciciel tego lokalu, posiadacz rzeczywistego prawa do korzystania z tej nieruchomo\u015bci oraz prawa do zaw\u0142aszczenia uzyskanych z niej dochod\u00f3w (u\u017cytkowania) lub najemca lub podnajemca, kt\u00f3ry otrzyma\u0142 stosowne zezwolenie od w\u0142a\u015bciciela musi zadeklarowa\u0107 dochody z najmu lokalu noclegi turystyczne podlegaj\u0105ce opodatkowaniu podatkiem dochodowym od os\u00f3b fizycznych.<\/li>\n<li> W trakcie Kampanii Deklaracji Dochodowych 2018 niekt\u00f3rzy podatnicy mog\u0105 spotka\u0107 si\u0119 z sytuacj\u0105, w kt\u00f3rej informacja o dochodach z najmu turystycznego nie zostanie zawarta w projekcie deklaracji. Nie oznacza to, \u017ce nie trzeba ich deklarowa\u0107. Je\u017celi wynajmuj\u0105cy, kt\u00f3ry w 2018 r. uzyska\u0142 doch\u00f3d z najmu turystycznego, nie znajdzie informacji na ich temat w projekcie deklaracji, musi te dane sam przedstawi\u0107.<\/li>\n<li> Doch\u00f3d z wynajmu bazy turystycznej jest deklarowany odmiennie w zale\u017cno\u015bci od okoliczno\u015bci wynajmu. Je\u015bli wi\u0119c us\u0142uga najmu nie obejmuje towarzysz\u0105cej us\u0142ugi serwisowej (okresowe sprz\u0105tanie, zmiana po\u015bcieli, r\u0119cznik\u00f3w itp.), zysk deklarowany jest jako doch\u00f3d z nieruchomo\u015bci, je\u017celi jest deklarowany przez w\u0142a\u015bciciela lub u\u017cytkownika (posiadacza prawo u\u017cytkowania) . Je\u017celi o\u015bwiadczenie sk\u0142ada najemca lub podnajemca, zysk deklarowany jest jako doch\u00f3d z maj\u0105tku ruchomego. Je\u017celi do us\u0142ugi najmu wliczona jest us\u0142uga utrzymania, zysk deklarowany jest jako przych\u00f3d z dzia\u0142alno\u015bci gospodarczej przez w\u0142a\u015bciciela lub u\u017cytkownika nieruchomo\u015bci.<\/li>\n<li> Deklaruj\u0105c doch\u00f3d z najmu obiektu turystycznego, podatnik powinien mie\u0107 \u015bwiadomo\u015b\u0107, \u017ce przys\u0142uguje mu prawo do odlicze\u0144 nast\u0119puj\u0105cych wydatk\u00f3w: odsetki zap\u0142acone od po\u017cyczonego kapita\u0142u zainwestowanego w nabycie lub rozbudow\u0119 obiektu najmu; wydatki na napraw\u0119 i konserwacj\u0119 tego mieszkania; podatki i op\u0142aty zwi\u0105zane z tym zakwaterowaniem i p\u0142acone przez wynajmuj\u0105cego (na przyk\u0142ad IBI, op\u0142ata za wyw\u00f3z \u015bmieci itp.); kwot\u0119 zad\u0142u\u017cenia, je\u017celi d\u0142u\u017cnik (najemca) znajduje si\u0119 w stanie upad\u0142o\u015bci lub je\u017celi od przewidywanej sp\u0142aty zad\u0142u\u017cenia up\u0142yn\u0119\u0142o wi\u0119cej ni\u017c sze\u015b\u0107 miesi\u0119cy, a d\u0142ug nie zosta\u0142 sp\u0142acony; kwoty wyp\u0142acane jako wynagrodzenie osobom trzecim z tytu\u0142u \u015bwiadczenia profesjonalnych us\u0142ug zwi\u0105zanych z przedmiotem leasingu (administracja, ochrona, konserwacja itp.). Obejmuje to r\u00f3wnie\u017c koszty zwi\u0105zane z korzystaniem z internetowych platform wynajmu, op\u0142aty ubezpieczeniowe, koszty op\u0142acenia rachunk\u00f3w za pr\u0105d, wod\u0119 i gaz, koszty amortyzacji.<\/li>\n<li> Je\u017celi w\u0142a\u015bciciel nieruchomo\u015bci na wynajem turystyczny lub u\u017cytkownik jej u\u017cytkowania nie zadeklarowa\u0142 dochod\u00f3w z tego \u017ar\u00f3d\u0142a, sytuacja musi zosta\u0107 rozwi\u0105zana. Ministerstwo Finans\u00f3w pobiera podatek dochodowy od os\u00f3b fizycznych nawet od tych dochod\u00f3w, kt\u00f3re nie zosta\u0142y zadeklarowane. W takim przypadku do kwoty zostanie doliczona op\u0142ata karna. Ponadto mog\u0105 zosta\u0107 na\u0142o\u017cone sankcje. W ka\u017cdym razie, zanim Ministerstwo Finans\u00f3w podejmie dzia\u0142ania, podatnik mo\u017ce z\u0142o\u017cy\u0107 dodatkow\u0105 deklaracj\u0119 za poprzednie okresy podatkowe (w tym roku ostatnim okresem sprawozdawczym, za kt\u00f3ry mo\u017cna z\u0142o\u017cy\u0107 dodatkow\u0105 deklaracj\u0119 jest rok 2014). W przypadku z\u0142o\u017cenia dodatkowej deklaracji, podatnikowi naliczana jest kara, ale unika sankcji.<\/li>\n<li> Koszt naprawy nieruchomo\u015bci na wynajem turystyczny i jej wyposa\u017cenia podlega odliczeniu, ale wed\u0142ug specjalnego schematu. Kwota wydatk\u00f3w jest roz\u0142o\u017cona na kilka okres\u00f3w sprawozdawczych, tj. odliczenie nie mo\u017ce by\u0107 stosowane do zwrotu przez rok. Koszty te s\u0105 uwzgl\u0119dnione w kosztach amortyzacji. W celu odliczenia koszt\u00f3w umeblowania nieruchomo\u015bci na wynajem turystyczny, umowa najmu musi okre\u015bla\u0107, \u017ce nieruchomo\u015b\u0107 jest w pe\u0142ni wyposa\u017cona.<\/li>\n<li> Je\u015bli w\u0142a\u015bcicielem nieruchomo\u015bci na wynajem turystyczny jest osoba fizyczna, kt\u00f3ra nie jest rezydentem Hiszpanii, to znaczy mieszka poza Hiszpani\u0105 przez ponad 183 dni w roku, istniej\u0105 dwie mo\u017cliwo\u015bci. Je\u017celi wynajmuj\u0105cy jest rezydentem innego kraju UE lub Europejskiego Obszaru Gospodarczego (EOG), opodatkowanie dochod\u00f3w z nieruchomo\u015bci odbywa si\u0119 w nast\u0119puj\u0105cy spos\u00f3b: wydatki odliczane s\u0105 od \u0142\u0105cznej kwoty \u015brodk\u00f3w uzyskanych z wynajmu bazy turystycznej, a pozosta\u0142e kwota (doch\u00f3d netto) podlega opodatkowaniu wed\u0142ug sta\u0142ej stawki 19%. Kwota dochodu uzyskanego przez nierezydenta Hiszpanii z najmu lokalu mieszkalnego w Hiszpanii musi by\u0107 uwzgl\u0119dniona w ca\u0142kowitej kwocie dochodu zadeklarowanego przez niego w kraju, kt\u00f3rego jest rezydentem, a nast\u0119pnie odliczona od kwoty nale\u017cnych podatk\u00f3w w Hiszpanii. Je\u017celi wynajmuj\u0105cy jest rezydentem kraju spoza UE lub EOG, \u0142\u0105czny doch\u00f3d uzyskany z wynajmu miejsca noclegowego w Hiszpanii na wynajem turystyczny jest odliczany od wydatk\u00f3w, a pozosta\u0142a kwota (doch\u00f3d netto) podlega stawce 24%.<\/li>\n<li> Je\u017celi w\u0142a\u015bciciel nieruchomo\u015bci turystycznej nie jest osob\u0105 fizyczn\u0105, ale osob\u0105 prawn\u0105, doch\u00f3d z najmu podlega opodatkowaniu podatkiem od os\u00f3b prawnych i jest uwzgl\u0119dniony w odpowiedniej deklaracji.<\/li>\n<\/ul>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Kampania rozliczania podatku dochodowego 2018 r. dobiega ko\u0144ca (termin\u2026<\/p>\n","protected":false},"author":2,"featured_media":80478,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15,961],"tags":[],"class_list":["post-80471","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-taxes-and-laws"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u041d\u0414\u0424\u041b 2018\u20132019 \u0432 \u0418\u0441\u043f\u0430\u043d\u0438\u0438: \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u0434\u043e\u0445\u043e\u0434\u043e\u0432 \u043e\u0442 \u0441\u0434\u0430\u0447\u0438 \u0432 \u0430\u0440\u0435\u043d\u0434\u0443 \u0442\u0443\u0440\u0438\u0441\u0442\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u0436\u0438\u043b\u044c\u044f<\/title>\n<meta name=\"description\" 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