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V3147-20 ·21 October 2020 ·consulta-vinculante Medium impact
Tax

Obligation to file Form 179 depends on whether the entity acts as an intermediary or a transferor

An online travel agency has enquired whether it is required to submit the informative tax return regarding the transfer of housing for tourism purposes. The Directorate General of Taxes (DGT) has ruled that only those acting as legal intermediaries—specifically, those receiving remuneration for facilitating the effective contract between parties—are required to report.

In 6 key points

How it affects those involved

This ruling clarifies the reporting obligations for digital platforms and travel agencies, distinguishing between those who merely facilitate transactions and those who act as the primary transferor of the property.

Lifecycle

2020-10-21PublishedPublished 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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