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A company operating tourist accommodation has enquired whether it must submit the quarterly information return (Form 179). The Directorate-General for Taxes (DGT) has ruled that if the company sub-lets the properties, it acts as a transferor rather than an intermediary, and is therefore exempt from this obligation.
Cuestión planteada
La obligación de informar con el modelo 179 recae únicamente en los intermediarios que perciben una retribución por la consecución de la contratación entre cedente y cesionario. Si la entidad tiene un derecho de subarrendamiento sobre la vivienda, se considera cedente en última instancia y no intermediario. Por tanto, no está sujeta a la obligación informativa del artículo 54 ter del RGAT.
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