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The DGT clarifies that when a local company attracts customers via a digital platform, the platform itself is the responsible intermediary for submitting the information declaration on tourist property rentals.
Cuestión planteada
El intermediario obligado a presentar el modelo 179 es quien percibe una retribución por la contratación efectiva entre el cedente y el cesionario. En casos donde una empresa local capta clientes pero utiliza una plataforma digital para la gestión, la obligación de informar corresponde a la plataforma digital por ser quien pone en contacto al cedente con el cesionario. El modelo debe identificar a todos los titulares y cedentes del inmueble, así como el importe íntegro percibido por el titular cedente.
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