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http://hdl.handle.net/10609/149236
Title: | Fiscalidad del alquiler turístico de habitaciones y viviendas en Cataluña |
Other Titles: | The Catalan taxation of tourist rental of apartments and private rooms |
Author: | Rovira, Irene |
Citation: | Rovira Ferrer, I. [Irene]. (2017). Fiscalidad del alquiler turístico de habitaciones y viviendas en Cataluña. CIRIEC-España, revista de economía pública, social y cooperativa, (31), 227-252. |
Abstract: | One of the areas of the collaborative economy that has grown faster is the tourist rental of apartments and private rooms, especially due to the use of web platforms acting as intermediaries. Consequently, one of the current challenges of the public authorities is to proceed to its regulation and to avoid the submerged economy that was hidden under such practices until lately. Thus, after analyzing how the Catalan legislation has regu- lated this issue, the present work will be focused to determine the taxation that derives from its practice by private individuals, which varies according to different cases. Specifically, the taxes that will be analyzed are Value added tax, Capital transfers and documented legal acts tax, Trade tax, Personal income tax and Stays in tourist estab- lishments tax. |
Keywords: | taxation tourist rental of apartments and private rooms Catalonia |
Document type: | info:eu-repo/semantics/article |
Version: | info:eu-repo/semantics/publishedVersion |
Issue Date: | 2-Dec-2017 |
Appears in Collections: | Articles cientÍfics Articles |
Files in This Item:
File | Description | Size | Format | |
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Rovira_Fiscalidad_CIRIEC.pdf | 984,32 kB | Adobe PDF | View/Open |
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