Taxation of collaborative economy companies of the tourism sector

Ma Pilar Zapata García, Marta Postigo Palomar


On 2 June 2016, the European Commission issued a Communication entitled "A European agenda for collaborative economy" proposing tax measures to be adopted by States. Currently Spain has approved the Royal Decree 1070/2017, of 29 December, amending the General Regulations of the actions and procedures for tax management and inspection and to implement common rules governing tax application procedures, approved by Royal Decree 1065/2007 of 27 July and Royal Decree 1676/2009 of 13 November, which regulates the Council for the Defense of the Taxpayer. In its first draft, obligations are established for which the Government uses as a premise the fight against tax fraud, however the digital platforms claim that such obligations are contrary to community and state regulations, as well as to the principles of the internal market and market unity, and impose serious and unjustified obstacles to the free provision of services by digital platforms. The objective of this paper is to analyze the current fiscal regulation of collaborative economy platforms with an impact on the tourism sectorand its agents, to verify if they fulfill the same obligations as traditional companies in the sector or, on the contrary, if traditional companies are at a disadvantage. 


collaborative economy, tourism sector, taxation, European Union, tax fraud

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