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V1364-19 11 June 2019 · SG de Tributos Criterion in force
OTRO · modelo 179

No obligation to file Form 179 if the client acts as the assignor or is not the intermediary

A manager of tourist accommodation has enquired whether they must file the Form 179 informative tax return. The Directorate-General for Taxes (DGT) has ruled that the obligation applies only to the intermediary, legally defined as the party receiving remuneration for securing an effective contract.

The DGT's ruling

The obligation to report via Form 179 applies only to intermediaries who receive a commission for the procurement of the contract. If the inquirer is the holder of a sublease right and acts as the assignor, they are not an intermediary. If they are not the holder of the right but the collaborative platform is the entity that brings the parties into contact, the inquirer is also not the intermediary. They shall only be obligated if they provide the mediation service between the assignor and the assignee without being the assignor.

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