Doctrine by topic · DGT Observatory

Transfer of Use of Housing: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

← DGT Observatory

How the DGT's position has evolved

Settled doctrine High confidence 8 rulings · 2019–2023

Current position

The intermediary obliged to submit Form 179 is the one who receives remuneration for achieving the effective contracting between the assignor and the assignee. If a company uses a digital platform, the obligation falls on the platform as the entity that puts the parties in contact. Holders of sublease rights act as assignors and not as intermediaries. Tourist accommodations regulated by specific regulations are excluded from this reporting obligation.

The DGT's position remains constant in defining the intermediary as the one who receives remuneration for the conclusion of the contract. Throughout the rulings, it has been specified that the use of collaborative platforms transfers the reporting obligation to the platform and not to the local manager. The distinction between the assignor (holder of the sublease right) and the intermediary has remained firm in all resolutions.

Turning points

  1. V0184-20

    Introduces the exclusion of tourist accommodations regulated by specific regulations from the reporting obligation.

Analysis based on 8 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8
Email
Contact