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The taxpayer inquired whether their hotel booking activity, when acting in their own name rather than on behalf of the hotel, could be considered a sale of services not subject to the digital services tax. The DGT ruled that, even when acting in one's own name, the activity remains an online intermediation service because the provider does not assume the commercial risks associated with the accommodation service.
This ruling clarifies that the tax liability for digital services depends on the economic substance and the assumption of commercial risk, rather than merely the contractual capacity in which the service is provided.
The tax team reviews your specific situation.
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