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V1556-22 29 June 2022 · SG de Tributos Criterion in force
IVA · intermediación

Vacation rental management services must be invoiced to the service recipient

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.

The DGT's ruling

The invoice for the services must be issued to the recipient, who holds the position of creditor in the legal relationship or who is obligated to make the payment. Regarding Form 179, only the intermediary who receives remuneration for the execution of the assignment contract is obligated. If the management is carried out through a collaborative platform, the obligation to report lies with the platform and not with the manager. If the management is direct, the manager shall be considered an intermediary if their activities involve bringing the parties together and they obtain remuneration for doing so.

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