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A real estate intermediary inquiring about Form 179 is advised by the DGT that intermediaries in holiday home rentals must submit this information form.
Cuestión planteada Si debe informar sobre las referidas cesiones de uso en las que intermedia en el modelo 179-Declaración informativa trimestral de la cesión de uso de viviendas con fines turísticos.
Los intermediarios entre cedentes y cesionarios de viviendas con fines turísticos deben presentar periódicamente una declaración informativa. Quedan excluidos los arrendamientos de vivienda definidos en la LAU y los alojamientos turísticos con normativa específica. Para determinar si un contrato es arrendamiento de vivienda o cesión turística, se deben evaluar los elementos fácticos y la normativa aplicable.
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