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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.
Cuestión planteada
El concepto de intermediario debe entenderse en su sentido jurídico, siendo aquel que percibe una retribución por la consecución de un resultado contractual. Si la entidad actúa como titular del derecho de cesión (cedente), no es intermediario. Si actúa en nombre y por cuenta del cedente, es intermediario y debe presentar el modelo 179. Los alojamientos turísticos regulados por normativa específica quedan excluidos de esta obligación.
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