Private accommodation for tourists in Spain and Portugal: Comparative analysis and influence of tax regime

Detalhes bibliográficos
Autor(a) principal: Pino, Maria Carmen Pastor; Facultad de Ciencias de la Empresa, Universidad Politécnica de Cartagena
Data de Publicação: 2019
Outros Autores: Varela, Lurdes; Escola Superior de Gestão, Hotelaria e Turismo da Universidade do Algarve
Tipo de documento: Artigo
Idioma: por
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: https://www.dosalgarves.com/index.php/dosalgarves/article/view/172
Resumo: Tourist accommodation, like any facility that regularly or occasionally offers a place for tourists to spend the night, is difficult to categorise in terms of the types or units of accommodation that can be offered in different countries, and consequently in the comparison of its regulation. Starting from this difficulty, the purpose of this paper is to analyse the legal, sectoral and tax regimes of Portugal and Spain in the field of temporary private tourist accommodation, to identify their similarities and differences, and to attempt to reach a homologous concept that permits a subsequent tax comparison in order to reach appropriate conclusions.
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spelling Private accommodation for tourists in Spain and Portugal: Comparative analysis and influence of tax regimeEl alojamiento privado turístico en España y Portugal: Comparativa regulatoria e influencia de su fiscalidadtemporary tourist accommodation; private accommodation; Portugal and Spain; sectoral regulation; tax regime.Alojamiento turístico; alojamiento privado; Portugal y España; regulación sectorial; régimen tributario.Tourist accommodation, like any facility that regularly or occasionally offers a place for tourists to spend the night, is difficult to categorise in terms of the types or units of accommodation that can be offered in different countries, and consequently in the comparison of its regulation. Starting from this difficulty, the purpose of this paper is to analyse the legal, sectoral and tax regimes of Portugal and Spain in the field of temporary private tourist accommodation, to identify their similarities and differences, and to attempt to reach a homologous concept that permits a subsequent tax comparison in order to reach appropriate conclusions.El alojamiento turístico como toda instalación que ocasionalmente ofrece plazas para que el turista pueda pasar la noche presenta una gran dificultad de delimitación de las tipologías o unidades de alojamiento que lo pueden conformar en los distintos países, y en consecuencia en la comparativa de su regulación. Partiendo de esta dificultad, el propósito del presente trabajo es el de analizar los regímenes jurídicos sectoriales que regulan el alojamiento privado a turistas en Portugal y España para concretar sus semejanzas y diferencias, intentando alcanzar un concepto homólogo que nos permita efectuar la posterior comparativa tributaria y llegar a las oportunas conclusiones. Se trata en definitiva de comprobar si las regulaciones fiscales de cada país presentan o no en el plano teórico una potencial capacidad para estimular tales comportamientos en su configuración actual.Dos Algarves: Tourism, Hospitality & Management JournalDos Algarves: Tourism, Hospitality & Management Journal2019-05-31info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttps://www.dosalgarves.com/index.php/dosalgarves/article/view/172Dos Algarves: Tourism, Hospitality & Management Journal; n. 34 (2019); 26-43Dos Algarves: Tourism, Hospitality & Management Journal; n. 34 (2019); 26-432182-5580reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAPporhttps://www.dosalgarves.com/index.php/dosalgarves/article/view/172https://www.dosalgarves.com/index.php/dosalgarves/article/view/172/224Copyright (c) 2019 Dos Algarves: A Multidisciplinary e-Journalinfo:eu-repo/semantics/openAccessPino, Maria Carmen Pastor; Facultad de Ciencias de la Empresa, Universidad Politécnica de CartagenaVarela, Lurdes; Escola Superior de Gestão, Hotelaria e Turismo da Universidade do Algarve2024-01-27T07:45:08Zoai:ojs.dosalgarves:article/172Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T01:58:05.177321Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv Private accommodation for tourists in Spain and Portugal: Comparative analysis and influence of tax regime
El alojamiento privado turístico en España y Portugal: Comparativa regulatoria e influencia de su fiscalidad
title Private accommodation for tourists in Spain and Portugal: Comparative analysis and influence of tax regime
spellingShingle Private accommodation for tourists in Spain and Portugal: Comparative analysis and influence of tax regime
Pino, Maria Carmen Pastor; Facultad de Ciencias de la Empresa, Universidad Politécnica de Cartagena
temporary tourist accommodation; private accommodation; Portugal and Spain; sectoral regulation; tax regime.
Alojamiento turístico; alojamiento privado; Portugal y España; regulación sectorial; régimen tributario.
title_short Private accommodation for tourists in Spain and Portugal: Comparative analysis and influence of tax regime
title_full Private accommodation for tourists in Spain and Portugal: Comparative analysis and influence of tax regime
title_fullStr Private accommodation for tourists in Spain and Portugal: Comparative analysis and influence of tax regime
title_full_unstemmed Private accommodation for tourists in Spain and Portugal: Comparative analysis and influence of tax regime
title_sort Private accommodation for tourists in Spain and Portugal: Comparative analysis and influence of tax regime
author Pino, Maria Carmen Pastor; Facultad de Ciencias de la Empresa, Universidad Politécnica de Cartagena
author_facet Pino, Maria Carmen Pastor; Facultad de Ciencias de la Empresa, Universidad Politécnica de Cartagena
Varela, Lurdes; Escola Superior de Gestão, Hotelaria e Turismo da Universidade do Algarve
author_role author
author2 Varela, Lurdes; Escola Superior de Gestão, Hotelaria e Turismo da Universidade do Algarve
author2_role author
dc.contributor.author.fl_str_mv Pino, Maria Carmen Pastor; Facultad de Ciencias de la Empresa, Universidad Politécnica de Cartagena
Varela, Lurdes; Escola Superior de Gestão, Hotelaria e Turismo da Universidade do Algarve
dc.subject.por.fl_str_mv temporary tourist accommodation; private accommodation; Portugal and Spain; sectoral regulation; tax regime.
Alojamiento turístico; alojamiento privado; Portugal y España; regulación sectorial; régimen tributario.
topic temporary tourist accommodation; private accommodation; Portugal and Spain; sectoral regulation; tax regime.
Alojamiento turístico; alojamiento privado; Portugal y España; regulación sectorial; régimen tributario.
description Tourist accommodation, like any facility that regularly or occasionally offers a place for tourists to spend the night, is difficult to categorise in terms of the types or units of accommodation that can be offered in different countries, and consequently in the comparison of its regulation. Starting from this difficulty, the purpose of this paper is to analyse the legal, sectoral and tax regimes of Portugal and Spain in the field of temporary private tourist accommodation, to identify their similarities and differences, and to attempt to reach a homologous concept that permits a subsequent tax comparison in order to reach appropriate conclusions.
publishDate 2019
dc.date.none.fl_str_mv 2019-05-31
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://www.dosalgarves.com/index.php/dosalgarves/article/view/172
url https://www.dosalgarves.com/index.php/dosalgarves/article/view/172
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://www.dosalgarves.com/index.php/dosalgarves/article/view/172
https://www.dosalgarves.com/index.php/dosalgarves/article/view/172/224
dc.rights.driver.fl_str_mv Copyright (c) 2019 Dos Algarves: A Multidisciplinary e-Journal
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2019 Dos Algarves: A Multidisciplinary e-Journal
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Dos Algarves: Tourism, Hospitality & Management Journal
Dos Algarves: Tourism, Hospitality & Management Journal
publisher.none.fl_str_mv Dos Algarves: Tourism, Hospitality & Management Journal
Dos Algarves: Tourism, Hospitality & Management Journal
dc.source.none.fl_str_mv Dos Algarves: Tourism, Hospitality & Management Journal; n. 34 (2019); 26-43
Dos Algarves: Tourism, Hospitality & Management Journal; n. 34 (2019); 26-43
2182-5580
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
repository.mail.fl_str_mv
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