Enjoy the Easter observing the steps and processions from a privileged space is something that many crave. Therefore, on these dates it is a tradition to search for balconies, terraces or even windows that allow people to live an unforgettable experience. In this line, another of the customs is that a large number of owners rent these spaces to obtain significant profits during Holy Week. However, is it legal to do so?
The balcony can be rented for the Holy Week processions, although if it is rented with the rest of the house, the owner must first check with the City Hall if they must have a tourist license or the corresponding security regulations. However, in the event that this space is rented by the hour, the lawyers of Legálitas advise “formalize a contract in writing”since although the Civil Code validates verbal contracts, accrediting these agreements is more complicated in the event that some conflict occurs between the parties.
in said The contract must include all the data and clauses that are relevant to said rental such as the dates or times, the price to pay, respect for the facilities and furniture, the rules of coexistence and even other details such as the possibility of using other parts of the house such as the bathroom or kitchen. In this way, the owner will be protected against possible problems and incidents that may arise with the tenants who reserve the balcony.
Can chairs be taken out into the street to watch the processions?
The legality of these behaviors will depend on the municipal ordinances and the regulations in force in each town hall. In the case of In Barcelona, the fines can amount to 750 euros for occupying the road with a chair, and in Madrid these can be up to 500 euros when considered an occupation of the public highway.
In Seville, although the Ordinance Regulating Occupation establishes some restrictions on the public spaces of its declared historical complex with ephemeral activities and events, this rule does not apply to Holy Week. These experts point out that “during this period, by tradition, the brotherhoods occupy the public thoroughfare with chairs for the processions and that It is subject to tax ordinances, so a fee must be paid for the occupation of public roads”.
Should the profit obtained be declared?
When a part of the property is rented for a use other than the home, in this case, to see an Easter procession, this operation would be subject to VAT.
Also, renting this balcony must be included in the Income statement as a return on real estate capital indicating the amount received for leasing this space. In the event that these incomes are not declared and the Treasury detects it, The fines will be gradual, ranging from 50% to 150% of the amount of the penalty base.according to the provisions of article 191 of the General Tax Law 58/2003.