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A manager of tourist accommodation has enquired whether they must file the Form 179 informative tax return. The Directorate-General for Taxes (DGT) has ruled that the obligation applies only to the intermediary, legally defined as the party receiving remuneration for securing an effective contract.
This ruling clarifies the scope of informative tax reporting for the tourist accommodation sector, exempting assignors and non-intermediary managers from filing Form 179.
The tax team reviews your specific situation.
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