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V2153-21 ·28 July 2021 ·consulta-vinculante Medium impact
Tax

Hotel management is not subject to the Digital Services Tax due to lack of intermediation

A company queried whether the marketing of rooms through a hotel management contract constitutes online intermediation for the purposes of the DST. The DGT ruled that it does not, as the manager acts on behalf of and in representation of the owner, resulting in an identity between the service provider and the holder of the interface.

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2021-07-28PublishedPublished 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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