Is a local tax on stays in tourism establishments feasible?

Lucía Urbano Sánchez

Abstract


The report of the Committee of Experts to review the local financing system, which was submitted in July last year 2017, proposes the creation of a new tax figure at the local level, namely: a tax on tourist stays similar to the already existing regional taxes on stays in tourism establishments in Catalonia and in the Balearic Islands. Thus, the present work has the following two main objectives. Firstly, this work aims to get to know the reasons why the aforementioned Committee has suggested the implementation in the local sphere of a tax that had been established as regional one so far, and why the Committee has chosen the tax as the ideal instrument to make tourists contribute to the financing of public services that they enjoyed and that, ultimately, represent a considerable expense for local authorities. And, secondly, this paper seeks to examine whether the proposed legal form of the tax in question could present potential points of incompatibility with other taxes like the value added tax (VAT), as well as to study the coordination mechanisms existing in our legal order which would regulate the possible coexistence of these levies on tourist stays at different territorial levels of the Spanish State.


Keywords


tax on stays in tourism establishments, local finances, regional tourism taxes, compensatory measures

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