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V3292-23 26 December 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · intermediación

Vacation rental intermediation subject to 21% VAT and no obligation to file Form 179

A company managing vacation rentals for owners sought clarification on its VAT treatment, IAE classification, and the obligation to file Form 179. The Tax Agency determined that intermediation is subject to 21% VAT and that the company is not required to file Form 179 if it acts as an intermediary or platform.

The question raised

Taxation, for the purposes of Value Added Tax, of the aforementioned operations carried out by the consultant. Likewise, the heading of the Tax on Economic Activities in which they must be classified, and whether they are obliged to submit the annual informative declaration on the assignment of use of dwellings for tourist purposes (form 179).

The DGT's ruling

Intermediation in residential leases without hotel services is subject to VAT at the general rate of 21% as it is a service related to real estate. In the IAE, the company must register in group 834 if it acts on behalf of third parties without assuming risks. Regarding form 179, the consultant is exempt from the reporting obligation as they are neither the assignor nor the collaborative platform that connects the parties.

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