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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 18 results.
El arrendamiento de viviendas con fines turísticos se clasifica en el grupo 685 del IAE
V1572-26
Rental of tourist properties must be taxed as non-hotel tourism accommodation
V0309-25
RIC cannot be applied to the acquisition or renovation of properties for tourist accommodation
V2562-23
The obligation to submit form 179 falls on the digital platform connecting the landlord and tenant
V1820-23
Holiday home rentals must be taxed under IAE heading 685, regardless of additional services provided
V0068-23
Duty to report holiday home rentals via Form 179
V0380-22
RIC cannot be applied to the acquisition, renovation or refurbishment of tourist accommodation
V1773-21
Obligation to file Form 179 depends on whether the entity acts as an intermediary or a transferor
V3147-20
Intermediaries for tourist holiday rentals must submit Form 179
V0580-20
Real estate managers must file Form 179 if acting as direct intermediaries without online platforms
V0369-20
Tourist accommodation under specific regulations exempt from reporting housing transfers
V0184-20
No obligation to file Form 179 if the entity acts as the assignor or is not the actual intermediary
V3310-19
Real estate managers must file Form 179 if acting as intermediaries in the letting of tourist accommodation
V1650-19
The obligation to file Form 179 lies with the intermediary, not the real estate manager
V1651-19
No obligation to file Form 179 if the client acts as the assignor or is not the intermediary
V1364-19
Tourist subletting may be VAT exempt while brokerage commissions are subject to 21%
V0690-19
Official documents such as passports may be used to identify users of tourist accommodation
V0633-19
El gestor que subarrienda viviendas con fines turísticos no actúa como intermediario para el modelo 179
V3083-18
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