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A manager of tourist rentals inquires whether their activity renders them an intermediary subject to the obligation to report on the transfers of use of dwellings. The DGT responds that the classification depends on the nature of the contracts and whether the remuneration is received for the execution of the contract.
Question posed The purpose of the inquiry is to obtain specific confirmation as to whether the activity of Tourist Housing Rental Managers, given the legal configuration agreed upon as acting in the name and on behalf of the homeowners and considering the functions and responsibilities assumed as explained, does not determine their classification as an "intermediary" referred to in Article 54 ter of RD 1065/2007.
The concept of intermediary must be understood in a legal sense, being that which receives remuneration based on the execution of the contract between the transferor and the transferee. If the manager is the holder of a sublease right and acts as a transferor, they are not an intermediary. If they act through a collaborative platform, the platform is the intermediary. If they manage directly without a platform, they will be an intermediary only if their activities involve bringing the parties together and obtaining remuneration for the execution of the contract.
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