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The taxpayer inquired whether their hotel booking activity, when acting in their own name rather than on behalf of the hotel, could be considered a sale of services not subject to the digital services tax. The DGT ruled that, even when acting in one's own name, the activity remains an online intermediation service because the provider does not assume the commercial risks associated with the accommodation service.
Cuestión planteada
Actuar formalmente en nombre propio no impide la calificación de intermediación en línea si la entidad solo facilita la prestación del servicio subyacente entre usuarios. La consultante no asume riesgos significativos como el de inventario y la contratación del alojamiento es una réplica de la realizada por el viajero. El hecho de fijar precios dentro de márgenes o prestar servicios adicionales no cambia la naturaleza de intermediación si la sustancia económica es conectar al cliente con el hotel.
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