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V1651-19 3 July 2019 · SG de Tributos Criterion in force
OTRO · cesión de uso de viviendas con fines turísticos

The obligation to file Form 179 lies with the intermediary, not the real estate manager

A query was raised regarding who is responsible for filing the informative return on the letting of residential properties for tourist purposes (Form 179) when a real estate manager operates via an online platform. The DGT has determined that the obligation rests with the intermediaries, defining them based on their legal nature as mediators.

The question raised

The applicant asks who is obliged to file the informative declaration regarding the assignment of use of dwellings for tourist purposes (Form 179) in the event that the assignment is carried out through an online platform by real estate managers acting on behalf of the owners of the dwellings, and whether the person obliged to declare must provide the data of the owner of the dwelling assigned for tourist purposes.

The DGT's ruling

The obligation to report lies solely with the intermediaries providing the service of putting the assignor in contact with the assignee. If the real estate manager is the holder of an assignment right (such as a sublease), they act as the assignor and not as an intermediary. If the manager is not the holder of the right, the obligation to file Form 179 corresponds to the collaborative platform performing the intermediation. The platform must identify the owner of the dwelling in the declaration.

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