Approach to the taxation of travel 2.0 called in Spain, special properties for tourist use

Ma Ángeles Recio Ramírez


Introduction: The new model of tourism services through digital platforms has entered the market to stay, with an ever increasing intermediation in marketing tourist homes offering, original tourist destinations adapted to the tastes and demands of consumers, together with the use of shared transport facilitating travel in a different way.

Purpose: Alongside platforms companies that act as intermediaries in the provision of these tourist services we find the emergence of a new unknown figure to date, the consumer-provider. This work aims to contribute to make a small sketch of the current tax situation of Tourism 2.0 in Spain.

Methodology: Since this is a legal work, they have limited tax legal situations that will be the subject of our review, considering the positive legislation existing in our regulatory framework and the legal interpretation of it. Confronting the norm with the social and economic reality.

Conclusions: Current legislation regulates the tourism activity from the point of view of business conditions but not since the new figure of the prosumer, who should be considered real entrepeneurs sometimes, with tax obligations, performing supply of goods or services in order to get continuous income over time. The new tourist is an active subject who becomes himself in a tourist promoter. 


Tourism 2.0, digital platforms, tourism homes, collaborative transportation, tourist tax, prosumers

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