{"id":73254,"date":"2024-08-08T00:30:38","date_gmt":"2024-08-07T22:30:38","guid":{"rendered":"https:\/\/lightweb.dev\/l\/svm-temp\/?p=73254"},"modified":"2024-08-08T11:00:08","modified_gmt":"2024-08-08T09:00:08","slug":"skatt-juridik-nyheter-avseende-korttidsuthyrning-i-andalusien","status":"publish","type":"post","link":"https:\/\/lightweb.dev\/l\/svm-temp\/artiklar\/skatt-juridik-nyheter-avseende-korttidsuthyrning-i-andalusien\/","title":{"rendered":"Skatt & Juridik: Nyheter avseende korttidsuthyrning i Andalusien"},"content":{"rendered":"

Den 22 februari 2024 tr\u00e4dde f\u00f6rordning 31\/2024 av den 29 januari fr\u00e5n Andalusiens regionala regering i kraft, som bl.a. \u00e4ndrar vissa best\u00e4mmelser om uthyrning av bost\u00e4der till turister. Tidigare f\u00f6rordning 2\/2016 av den 2 februari, som reglerar bost\u00e4der f\u00f6r turist\u00e4ndam\u00e5l (nedan kallad f\u00f6rordningen) har genomg\u00e5tt en rad \u00e4ndringar. Vi ska h\u00e4r lyfta fram n\u00e5gra av de viktigaste.<\/strong><\/p>\n

\"\"

Av Ana Rodr\u00edguez Clemente, GONVEL & KAMPH, spanska advokater och skatter\u00e5dgivare
info@gonvelkamph.net. www.gonvelkamph.net<\/p><\/div>\n

\u00a0<\/strong>Tidigare ben\u00e4mning viviendas \u201ccon fines tur\u00edsticos<\/em>\u201d, VFT (bost\u00e4der \u201df\u00f6r turist\u00e4ndam\u00e5l\u201d \u00e4ndras till viviendas \u201cde uso tur\u00edstico<\/em>\u201d, VUT, (bost\u00e4der \u201df\u00f6r turistbruk\u201d). Det g\u00f6r att registreringsnumret automatiskt \u00e4ndras fr\u00e5n VFT\/MA\/00000 till VUT\/MA\/00000, vilket g\u00f6r att all marknadsf\u00f6ring av bostaden m.m. m\u00e5ste uppdateras.<\/p>\n

F\u00f6rbud att bedriva VUT-verksamhet f\u00f6r vissa bost\u00e4der: (i) bost\u00e4der som omfattas av ett offentligt skyddssystem; (ii) bost\u00e4der vars f\u00f6rening har f\u00f6rbjudit det; (iii) boendeenheter bel\u00e4gna i turistboendeanl\u00e4ggningar som m\u00e5ste ockupera hela eller del av byggnaden; och (iv) bost\u00e4der som erk\u00e4nts som AFO-status, dvs legaliserats i efterhand, s\u00e5vida inte kommunen uttryckligen till\u00e5ter det.<\/p>\n

Kommunen kan begr\u00e4nsa maxantalet VUT per byggnad, sektor, omr\u00e5de och period.<\/p>\n

Hj\u00e4lp fr\u00e5n polisen att avhysa de som bryter mot reglerna eller som inte flyttar ut.<\/p>\n

Kravet att VUT-bost\u00e4der ska ligga p\u00e5 mark klassificerad f\u00f6r bost\u00e4der tas bort.<\/p>\n

En f\u00f6rhandsanm\u00e4lan m\u00e5ste g\u00f6ras som anger vilka perioder som bostaden hyrs ut. Uthyrning f\u00e5r inte ske utanf\u00f6r dessa perioder.<\/p>\n

Om driften av uthyrningen sk\u00f6ts av en uthyrningsfirma som administrerar en eller flera bost\u00e4der, m\u00e5ste de registrera sig f\u00f6r uthyrning av bostaden ist\u00e4llet f\u00f6r \u00e4garen.<\/p>\n

Ansvarig f\u00f6r uthyrningen m\u00e5ste h\u00e5lla en uppdaterad lista \u00f6ver alla bost\u00e4der som denne hanterar och eventuella \u00e4ndringar m\u00e5ste meddelas registret. Finns ocks\u00e5 en skyldighet att erbjuda 24-timmars assistans, st\u00e4dning, information etc.<\/p>\n

Ny klassificering i tv\u00e5 grupper: (i) Komplett, n\u00e4r hela bostaden \u00f6verl\u00e5ts och (ii) Per rum, i vilket fall den enskilda operat\u00f6ren eller \u00e4garen m\u00e5ste bo i bostaden och vara skriven d\u00e4r.<\/p>\n

Nya tekniska krav och krav p\u00e5 beboelighet, s\u00e5som minimiytan 14 m2<\/sup> per plats och 25 m2<\/sup> f\u00f6r allm\u00e4nna utrymmen; antalet badrum minst 2 f\u00f6r mer \u00e4n 5 platser och 3 f\u00f6r mer \u00e4n 8; kylning och uppv\u00e4rmning f\u00f6r vissa m\u00e5nader etc.<\/p>\n

Krav p\u00e5 att inneha slutbevis (LPO) avskaffas. I registreringen ska dock anges att bostaden \u00e4r kompatibel f\u00f6r anv\u00e4ndning som VUT i enlighet med till\u00e4mpliga lagar och regler. Registreringen kommer att meddelas kommunen. Om bostaden saknar bygglov eller andra tillst\u00e5nd eller strider mot tex. stadsplan och markbest\u00e4mmelser, kan registreringen i turistregistret f\u00f6r uthyrning annulleras.<\/p>\n

Registrering m\u00e5ste ske elektroniskt genom s.k. digitalt-ID, den person eller enhet som bedriver uthyrningen m\u00e5ste identifieras, intyga att fastigheten \u00e4r kompatibel f\u00f6r turistanv\u00e4ndning enligt stadsplaneringsbest\u00e4mmelserna, att det inte finns f\u00f6rbud i f\u00f6reningen om uthyrning, vilka perioder under \u00e5ret som hyrs ut m.m.<\/p>\n

Inl\u00e4mnad information kommer att kontrolleras av myndigheten, liksom efterlevnaden av kraven. Bristande efterlevnad kan leda till att registreringen annulleras.<\/p>\n

N\u00e4r m\u00e5ste redan registrerade bost\u00e4der korrigera sina uppgifter?<\/h2>\n

Registrerade bost\u00e4der som inte uppfyller kraven p\u00e5 beboelighet ska senast den 22 februari 2025<\/strong> anpassa bostaden.<\/p>\n

Turistregistret m\u00e5ste underr\u00e4ttas senast den 22 augusti 2024<\/strong> om uthyrningsperioder, antalet b\u00e4ddar, antalet badrum samt \u00e4garbyte av driften av bostaden om den utf\u00f6rs av uthyrningsfirma. Dessutom m\u00e5ste annonseringen av boendet anpassas till de perioder som anm\u00e4lts f\u00f6r uthyrning.<\/p>\n","protected":false},"excerpt":{"rendered":"

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