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V0369-20 ·18 February 2020 ·consulta-vinculante Medium impact
Tax

Real estate managers must file Form 179 if acting as direct intermediaries without online platforms

A real estate manager inquired whether they are only required to file the informative return for tourist rentals (Form 179) when acting as a direct intermediary without using online platforms. The DGT ruled that the obligation depends on whether they act as a legal intermediary, which occurs when they directly manage the formalisation of rental agreements.

In 6 key points

How it affects those involved

Real estate managers must assess whether their role in managing rental agreements constitutes legal intermediation, which triggers the mandatory filing of Form 179.

Lifecycle

2020-02-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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