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A UK entity has requested clarification on whether it is required to report on the intermediation of tourist holiday rentals using Form 179. The Directorate General for Taxes (DGT) has ruled that, by acting as an intermediary that connects the assignor with the assignee, the entity is obliged to submit this informative declaration.
This ruling clarifies the reporting obligations for foreign entities acting as intermediaries in the Spanish holiday rental market, ensuring they comply with tax transparency requirements via Form 179.
The tax team reviews your specific situation.
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