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A company managing vacation rentals for owners sought clarification on its VAT treatment, IAE classification, and the obligation to file Form 179. The Tax Agency determined that intermediation is subject to 21% VAT and that the company is not required to file Form 179 if it acts as an intermediary or platform.
This ruling clarifies the tax obligations for property management companies and digital platforms, confirming that their role as intermediaries triggers standard VAT rates rather than specific reporting requirements under Form 179.
The tax team reviews your specific situation.
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