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V2634-21 ·29 October 2021 ·consulta-vinculante Medium impact
Tax

The obligation to file Form 179 depends on whether the manager acts as an intermediary or as a transferor

A manager of tourist rentals inquires whether their activity renders them an intermediary subject to the obligation to report on the transfers of use of dwellings. The DGT responds that the classification depends on the nature of the contracts and whether the remuneration is received for the execution of the contract.

Lifecycle

2021-10-29PublishedPublished 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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