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V3310-19 ·2 December 2019 ·consulta-vinculante Medium impact
Tax

No obligation to file Form 179 if the entity acts as the assignor or is not the actual intermediary

A query was raised regarding whether an entity using a collaborative platform must file the quarterly informative return for the assignment of housing for tourist purposes (Form 179). The DGT ruled that the obligation rests solely with the intermediary who receives remuneration for securing the contract.

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Lifecycle

2019-12-02PublishedPublished 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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