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V0633-19 ·25 March 2019 ·consulta-vinculante Medium impact
Tax

Official documents such as passports may be used to identify users of tourist accommodation

A query was made regarding which documents are valid for identifying lessees of tourist accommodation and how long copies must be retained. The Directorate-General for Traffic (DGT) ruled that any official document is valid and that copies must be kept in accordance with tax limitation periods.

In 6 key points

Lifecycle

2019-03-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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