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V1651-19 ·3 July 2019 ·consulta-vinculante Medium impact
Tax

The obligation to file Form 179 lies with the intermediary, not the real estate manager

A query was raised regarding who is responsible for filing the informative return on the letting of residential properties for tourist purposes (Form 179) when a real estate manager operates via an online platform. The DGT has determined that the obligation rests with the intermediaries, defining them based on their legal nature as mediators.

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2019-07-03PublishedPublished 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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