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A vacation rental management company has requested clarification regarding the invoicing of its services, the invoicing of platform invoices, and its obligation to submit Form 179. The DGT clarifies that invoicing depends on the identity of the service recipient and that the obligation to report via Form 179 depends on whether the entity acts as a legal intermediary.
Cuestión planteada
La factura de los servicios debe expedirse al destinatario, que es quien ostenta la posición de acreedor en la relación jurídica o quien está obligado al pago. En cuanto al modelo 179, solo está obligado el intermediario que perciba una retribución por la consecución del contrato de cesión. Si la gestión se realiza mediante una plataforma colaborativa, la obligación de informar recae en la plataforma y no en el gestor. Si la gestión es directa, el gestor será intermediario si sus actividades implican la puesta en relación de las partes y obtiene retribución por ello.
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