Collaborative consumption of tourist accomodation: tax implications

Ignacio Cruz Padial, Elena Cruz Ruiz


Collaborative consumption of tourist accommodation has increased exponentially thanks to digital platforms. It poses major challenges in different normative spheres including tax issues. This paper analyzes the tax regime of the different modalities of transfer of housing through these platforms (rent, direct exchange and indirect exchange), with special incidence in the field of personal income taxation for residents. The study reveals the difficulties of its effective implementation in the cases of collaborative consumption when there is no remuneration. In this sense, it is proposed the need to make some kind of  normative adaptation according to the structure of the taxation and respect to tax principles. The purpose of all this would be to provide legal coverage, in terms of taxation, to the problems that this mode of accommodation are raising in the large cities.


Collaborative consumption, tourism, digital platforms, personal income taxation

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