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A digital platform for temporary accommodation intermediation (cabins, caravans, etc.) has requested clarification on whether it must submit the informative declaration regarding the transfer of housing use for tourism purposes. The Directorate-General for Tax (DGT) has ruled that if such accommodation is governed by specific regulations, it is exempt from this obligation.
This ruling clarifies the scope of reporting requirements for digital platforms, exempting specific types of tourist accommodation from the obligation to report housing transfers, provided they fall under dedicated regulatory frameworks.
The tax team reviews your specific situation.
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