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Mecanismos de control de los impuestos sobre estancias turísticas en el alquiler vacacional en viviendas mediante plataformas digitales

Author

Listed:
  • Milenka Villca Pozo

    (Universidad Rovira i Virgili)

Abstract

Este estudio tiene por objeto determinar el alcance de los mecanismos de control del impuesto sobre estancias turísticas en el alquiler vacacional en viviendas de particulares en Cataluña e Islas Baleares. El análisis comparativo muestra que la legislación catalana presenta avances importantes en la adaptación de los mecanismos de control del IEET para estos alquileres y que en la legislación balear los mecanismos del IET son más limitados, por tanto, en esta última subyacen más desafíos para el control del pago del IET. Considerando los límites identificados en ambas legislaciones planteamos algunas propuestas de mejora para el control del impuesto.

Suggested Citation

  • Milenka Villca Pozo, 2022. "Mecanismos de control de los impuestos sobre estancias turísticas en el alquiler vacacional en viviendas mediante plataformas digitales," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 182(1), pages 125-149, March.
    • Handle: RePEc:hpe:crotri:y:2022:v:182:i:1:p:125-149
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    More about this item

    Keywords

    impuesto turístico; alquiler turístico; vivienda;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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