Publication: Tributación del consumo colaborativo a través de la plataforma "AirBnB". Situación actual y propuestas regulatorias.
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2018-02-13
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Abstract
El “consumo colaborativo” representa una alternativa al tradicional sistema de consumo capitalista, que va adquiriendo una posición cada vez más relevante en nuestra sociedad, a la vez que, de forma paralela, van surgiendo a su amparo distintas empresas o plataformas de intermediación de servicios, especialmente de alojamiento, transporte, uso compartido de contenido multimedia, financiación y contratación de personal, que giran en torno a una concepción social del consumo, y que han propiciado la aparición de un nuevo sector económico, el de la “economía colaborativa”. Dicho sector, no es ajeno al Derecho Financiero y Tributario, encargado de analizar y coordinar las consecuencias fiscales de la actividad de tales empresas, lo cuál no deja de suponer un reto, por lo novedoso del sector en general, y del planteamiento del negocio en particular. En base a ello, en este estudio pretendemos realizar un análisis o aproximación general a la figura del “consumo colaborativo” y a su trascendencia fiscal, así como un análisis pormenorizado de la tributación de los distintos actores intervinientes en una de estas novedosas plataformas, en concreto, una cuyo ámbito de actuación la ha posicionado a la cabeza de la intermediación de servicios de alojamiento, que no es otra que AirBnB. Por último, culminaremos nuestro estudio con la elaboración de distintas propuestas de regulación a nivel nacional, entre las que haremos especial incidencia en las obligaciones de información y colaboración entre las distintas plataformas intermediarias del “consumo colaborativo” y la Administración Pública española.
Collaborative consumption is presented as an alternative to the traditional capitalist system. This system is acquiring a significant importance in our current society with the emergence of several mediation services companies or platforms, especially those of means of transport, accommodation, multimedia content sharing and funding and recruitment processes. All these companies revolve around a social conception of consumption and they have promoted the emergence of a new economic sector known as “sharing economy”. The mentioned sector is not foreign to finance law that is in charge of analyzing and coordinating the tax outcomes of the previous companies. This assumes a challenge due to the sector novelties and the way the sector is set out. Taking all this into account, this research is aimed at getting to know the collaborative consumption and its tax outcomes as well as doing a detailed research on the taxation of a specific platform which scope of action has situated AirBnB at the top of the mediation services of accommodation. Finally, we will finish this research with different proposals for regulation of “sharing economy” emphasizing the information and cooperation duties among the intermediary platforms of “collaborative consumption” and the Spanish public administration.
Collaborative consumption is presented as an alternative to the traditional capitalist system. This system is acquiring a significant importance in our current society with the emergence of several mediation services companies or platforms, especially those of means of transport, accommodation, multimedia content sharing and funding and recruitment processes. All these companies revolve around a social conception of consumption and they have promoted the emergence of a new economic sector known as “sharing economy”. The mentioned sector is not foreign to finance law that is in charge of analyzing and coordinating the tax outcomes of the previous companies. This assumes a challenge due to the sector novelties and the way the sector is set out. Taking all this into account, this research is aimed at getting to know the collaborative consumption and its tax outcomes as well as doing a detailed research on the taxation of a specific platform which scope of action has situated AirBnB at the top of the mediation services of accommodation. Finally, we will finish this research with different proposals for regulation of “sharing economy” emphasizing the information and cooperation duties among the intermediary platforms of “collaborative consumption” and the Spanish public administration.
Description
Los miembros del tribunal evaluador fueron José Manuel Almudí Cid, Leopoldo Gandarias Cebrían y José Luis Monedero Arandilla.
La calificación obtenida por éste trabajo fue de Matrícula de Honor.