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V1820-23 ·22 June 2023 ·consulta-vinculante Medium impact
Tax

The obligation to submit form 179 falls on the digital platform connecting the landlord and tenant

The DGT clarifies that when a local company attracts customers via a digital platform, the platform itself is the responsible intermediary for submitting the information declaration on tourist property rentals.

In 6 key points

How it affects those involved

Businesses using digital platforms to connect property owners and tenants must ensure the platform submits the required form 179.

Lifecycle

2023-06-22PublishedPublished 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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