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
Resource Information
The item 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 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item 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 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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 obligation
- 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
- 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
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Reflexiones-en-torno-al-deber-de-informaci%C3%B3n/9H9gEg_XexQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Reflexiones-en-torno-al-deber-de-informaci%C3%B3n/9H9gEg_XexQ/">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</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item 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
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Reflexiones-en-torno-al-deber-de-informaci%C3%B3n/9H9gEg_XexQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Reflexiones-en-torno-al-deber-de-informaci%C3%B3n/9H9gEg_XexQ/">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</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
