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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.
Cuestión planteada El consultante plantea quién está obligado a presentar la declaración informativa de la cesión de uso de viviendas con fines turísticos (modelo 179) en el supuesto de que la cesión se lleve a cabo a través de una plataforma online por gestores inmobiliarios que actúan en nombre de los propietarios de las viviendas, y si el obligado a declarar debe suministrar los datos del propietario de la vivienda cedida para fines turísticos.
La obligación de informar recae únicamente en los intermediarios que prestan el servicio de poner en contacto al cedente con el cesionario. Si el gestor inmobiliario es el titular de un derecho de cesión (como un subarrendamiento), actúa como cedente y no como intermediario. Si el gestor no es titular del derecho, la obligación de presentar el modelo 179 corresponde a la plataforma colaborativa que realiza la intermediación. La plataforma debe identificar al propietario de la vivienda en la declaración.
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