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V0580-20 13 March 2020 · SG de Tributos Criterion in force
OTRO · cesión de uso de viviendas con fines turísticos

Intermediaries for tourist holiday rentals must submit Form 179

A UK entity has requested clarification on whether it is required to report on the intermediation of tourist holiday rentals using Form 179. The Directorate General for Taxes (DGT) has ruled that, by acting as an intermediary that connects the assignor with the assignee, the entity is obliged to submit this informative declaration.

The question raised

Whether information regarding the assignment of the use of dwellings for tourist purposes must be reported on Form 179.

The DGT's ruling

Persons or entities acting as intermediaries between assignors and assignees for the use of dwellings for tourist purposes in Spain must periodically submit Form 179. An intermediary is considered to be anyone who receives remuneration or a commission for achieving the result, namely, the effective contracting between the parties. The concept of an intermediary is defined according to its legal meaning, based on the real estate mediation contract.

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