Explanatory Note
Title: Accommodation intermediation service activities
It comprises the intermediation of all types of accommodation, putting in contact the
customers and service providers, upon payment of a fee or commission. These
intermediation activities can be carried out on digital platforms or through channels
non-digital (telephone, mail, etc.).
The fee or commission can be received from both the customer and the service provider.
accommodation. Revenues from intermediation activities may include other sources of
income, for example, revenue from the sale of advertising space. Includes exchange
time-share condominium services and accommodation reservation services.
Does not include:
Activity of units that provide reservation services together with advice or
additional specialist knowledge about accommodation (79110);
The intermediation or sale of a combination of accommodation, travel and food
travel agency activity (79110);
The intermediation or sale of a combination of accommodation, travel and food
tour operator activity (79120);