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Form 179: 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

Settled doctrine High confidence 15 rulings · 2019–2023

Current position

The obligation to file Form 179 rests exclusively with the intermediary who receives remuneration or a commission for achieving the effective contracting between the assignor and the assignee. If the manager holds a sublease right, they act as the assignor and not as an intermediary. In the case of using collaborative platforms, the reporting obligation corresponds to the platform and not to the manager acting through it.

The DGT's position has remained constant since 2019, defining the intermediary under a legal sense based on the receipt of remuneration for the result. No changes have been observed in the interpretation of the reporting obligation, maintaining the distinction between the assignor (holder of the right) and the collaborative platform.

Analysis based on 15 of 15 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

15
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
V0580-20 13 Mar 2020

Intermediaries for tourist holiday rentals must submit Form 179

SG de Tributos
cesión de uso de viviendas con fines turísticosintermediariomodelo 179declaración informativamediación inmobiliaria RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 54 ter.1RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 54 ter.2
Affects CompanyExpat · Non-residentIndividual
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