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A real estate management entity inquired whether it is required to submit the informative tax return (Form 179) for the letting of residential properties for tourist purposes when not using collaborative platforms. The Directorate General of Taxes (DGT) ruled that if they act as intermediaries between the owner and the client, they are obliged to file it.
Real estate managers acting as intermediaries in tourist rentals must comply with reporting obligations via Form 179, regardless of whether digital platforms are used.
The tax team reviews your specific situation.
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