The Resource Reflexiones en torno al deber de información impuesto a los intermediarios de alquileres turísticos = Reflections regarding the duty of information taxed to the intermediaries of tourist rentals

Reflexiones en torno al deber de información impuesto a los intermediarios de alquileres turísticos = Reflections regarding the duty of information taxed to the intermediaries of tourist rentals

Label
Reflexiones en torno al deber de información impuesto a los intermediarios de alquileres turísticos = Reflections regarding the duty of information taxed to the intermediaries of tourist rentals
Title
Reflexiones en torno al deber de información impuesto a los intermediarios de alquileres turísticos = Reflections regarding the duty of information taxed to the intermediaries of tourist rentals
Creator
Subject
Language
eng
Summary
The role of collaborative platforms in the field of tourist rentals, as intermediaries between transferor and assignee, is essential because they have relevant information for the Tax Administration in order to control the subjects involved. The imposition of the information duty provided in art. 54 of the RGGIT is justified from this perspective. However, this precept raises doubts both about its basis in art. 93 of the LGT and the realisation of the principle of proportionality, questioning in addition, the legitimacy of obtaining information from the perspective of possible violation of the legal sphere of the subjects holding it. These issues are analysed together with various proposals regarding the role of the platform as a contributor to the tax authorities and, therefore, from a greater intervention of the latter in the management of the tax in the scenario of the collaborative economy
Citation source
In: Quincena fiscal. - Cizur Menor. - (2019), no. 14 ; p. 19-44
http://library.link/vocab/creatorName
Sánchez López, M.E
Geographic coverage
  • European Union
  • Europe
Language note
Spanish
http://library.link/vocab/subjectName
  • sharing economy
  • rent
  • holiday house
  • information duty
  • residence
  • intermediary
  • proportionality
Label
Reflexiones en torno al deber de información impuesto a los intermediarios de alquileres turísticos = Reflections regarding the duty of information taxed to the intermediaries of tourist rentals
Instantiates
Publication
Label
Reflexiones en torno al deber de información impuesto a los intermediarios de alquileres turísticos = Reflections regarding the duty of information taxed to the intermediaries of tourist rentals
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...