Posted: Tue Aug 30, 2022 10:46am
If people are staying FREE of all charge then yes, family and friends can use the property without the need for a Tourist License. However any form of payment is classed as renting under the licensing laws, even just a payment to cover utilities, so License is required. It is not legal to rent out to friends and family without a Tourist License - an unpopular statement that many will say is unfair and that I am being pedantic, but that's the law, I didn't make it and I am not enforcing it, just ensuring people are aware of it and the possible consequences if caught breaking the law. Remember that tax is due on the gross amount for non-EU residents, so even if someone only pays enough to cover the utilities then that amount is still taxable at 24% if the owner lives outside the EU (regardless of nationality). I agree that if money is changing hands as cash in the home country then it is pretty untraceable, but still against the law. Any property let out without a License is also an uninsured property as the law is being broken, (even if you view it as just a technicality), and there is also a possibility that community's insurance will also be compromised. If reported the family can be evicted and the owner fined heavily.
Regarding you own situation with the Russian family renting out, if on a community then speak to the administrator. They can contact the owner, ask for proof of a License, (which the administrator should be aware of if it exists), and if they don't have one can say to the owner that any future rentals will be reported to the police who will evict the tenants and the owner will be heavily fined. They can also be done for tax evasion (a criminal offense) but usually a tax demand and large fine issued and if paid no further action taken. Anyone can report an unlicensed let, not just the administrator.