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V3147-20 21 October 2020 · SG de Tributos Criterion in force
OTRO · intermediario

Obligation to file Form 179 depends on whether the entity acts as an intermediary or a transferor

An online travel agency has enquired whether it is required to submit the informative tax return regarding the transfer of housing for tourism purposes. The Directorate General of Taxes (DGT) has ruled that only those acting as legal intermediaries—specifically, those receiving remuneration for facilitating the effective contract between parties—are required to report.

The DGT's ruling

The concept of intermediary must be understood in its legal sense, being that which receives remuneration for the achievement of a contractual result. If the entity acts as the holder of the assignment right (assignor), it is not an intermediary. If it acts on behalf and for the account of the assignor, it is an intermediary and must submit Form 179. Tourist accommodations regulated by specific regulations are excluded from this obligation.

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