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V0272-22 ·14 February 2022 ·consulta-vinculante Medium impact
Tax

Marketing of rooms via hotel management is not subject to the DSA

A query was raised regarding whether a hotel manager operating a hotel on behalf of and for the account of the owner performs online intermediation services subject to the DSA. The DGT ruled that no intermediation occurs because the manager acts as the service provider itself, rather than mediating between two independent users.

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2022-02-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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