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Tourism Purposes: DGT doctrinal evolution

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

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How the DGT's position has evolved

Refined position High confidence 9 rulings · 2017–2023

Current position

The rental of housing for tourism or vacation purposes is classified as 'Non-hotel tourist accommodations' (group 685). This classification depends on the tourism purpose of the lease, regardless of whether additional services such as cleaning or linen changes are provided. Intermediaries who receive remuneration for the contracting between the assignor and the assignee are obliged to file Form 179, excluding accommodations regulated by specific regulations.

The DGT has moved from analyzing the nature of the activity based on the provision of complementary services to focusing on the purpose of the use of the property. The current position establishes that the tourism purpose prevails over the existence of additional services. Likewise, the concept of intermediary has been specified for the reporting obligation of Form 179.

Turning points

  1. V0068-23

    Establishes that the tourism purpose of the lease is the determining factor for classification, regardless of whether additional lodging services are provided.

Analysis based on 9 of 9 rulings with a stated position. Updated 29 September 2026.

Rulings on this topic

9
V0380-22 28 Feb 2022

Duty to report holiday home rentals via Form 179

SG de Tributos
cesión de usofines turísticosintermediacióndeclaración informativaarrendamiento de vivienda LGT — Ley 58/2003 General Tributaria art. 93RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 54 ter
Affects CompanyExpat · Non-residentIndividual
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