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V1996-25 ·24 October 2025 ·consulta-vinculante Medium impact
Tax

Self-hosted accommodation services exempt from Digital Services Tax

The DGT determines that an entity booking or purchasing hotel rooms to resell via intermediaries acts as a self-hosted operator, not as an online intermediary, due to assuming inventory, credit, and liability risks.

In 6 key points

Lifecycle

2025-10-24PublishedPublished 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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