SOME REFLECTIONS ON THE TAX LEGAL FRAMEWORK OF RESIDENTIAL TOURISM IN SPAIN
Keywords:
Residential Tourism, Lease, Permanent Residence, Real Estate Law, State legislationAbstract
The study of residential tourism involves the analysis of a block of rules which belong to several fields. This analysis will be the base of the study of its taxation. First, we will review the taxation of non-residents in relation to property transactions, especially those typical of seasonal tourism.
Civil law distinguishes between leases of property as permanent residence and leases of property for holidays. This distinction is not superfluous since taxation of the first one will be lower. The demands of the Economic-Administrative Courts, regarding the need that the lease contract includes its purpose is against the principle of freedom of form in the Tenancy Act. Finally, we examine the terms in which the Tax Office has ruled when it is not clear which is the use of the property. The respect of the requirements to consider a property as permanent residence will be the key.
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