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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.
Las personas o entidades que intermedien entre cedentes y cesionarios de viviendas con fines turísticos están obligadas a presentar la declaración informativa del modelo 179. Quedan excluidos los arrendamientos de vivienda definidos en la LAU y los alojamientos turísticos con normativa específica. Para determinar si un contrato está excluido, se debe evaluar si su destino es satisfacer la necesidad permanente de vivienda o si es para un uso distinto.
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