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V2523-25 ·17 December 2025 ·consulta-vinculante Low impact
Tax

The classification as a platform operator does not depend on the frequency of operations

The DGT examines whether hotel reservation management constitutes a 'relevant activity' and concludes that the obligation depends on the nature of the reservation and who acquires the right to use.

In 6 key points

How it affects those involved

The obligation to report under DAC7 depends on the type of reservation and the party acquiring the right to use.

Lifecycle

2025-12-17PublishedPublished 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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