Private accommodation for tourists in Spain and Portugal: Comparative analysis and influence of tax regime
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Data de Publicação: | 2019 |
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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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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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7160 |
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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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1799137066198499328 |