Sustainable Tourism Law

The taxation of sustainable tourism in Spain Marcos Iglesias Caridad 1 Universidad de Salamanca SUMMARY i. main challenges of the taxation of sustainable tourism in spain ii. the general taxation applied to tourism: vat iii. taxes on tourist stays, alleged persuers of ecotouristic purposes iv. autonomous taxes in spain for environmental and ecotouristic purposes bibliography I. MAIN CHALLENGES OF THE TAXATION OF SUSTAINABLE TOURISM IN SPAIN The Financial and Tax Law consists of the branch of the legal system that studies the financial activity of the State. In general terms, the taxation of tourism can be understood as the set of taxes, especially taxes and fees (special contributions are difficult to fit within the tourism phenomenon) that directly or indirectly affect the tourist activity, while acknowledging that “tourism” and “tourist activity” comprise a body of activities or situations that are not homogeneous. So much so that in the legislation that we are better acquainted with, that of Castilla y León (Law 14/2010, of December 9, tourism of Castilla y León), we have not found a legal definition of what is meant by tourism and tourism activity, although they are frequently mentioned terms. Considering this reality, it is easier to enunciate a catalogue of tourist activities, or connected to tourists, which very possibly are linked to a specific business 1 Associate Professor of Financial and Tax Law. This work is carried out under the I+D+i Projects of the Ministry of Economy and Competitiveness of Spain “La innovación social para la mejor aplicación de las normas. En particular, las normas ambientales. DER2015-66599-R”; and “La simplificación de la imposición sobre la renta” DER2016-77480.