Collective Commentary about the New Package Travel Directive

The tax implications of combined trips Marcos Iglesias Caridad 1 I. Introduction; II. Taxation of passenger and luggage transportation; III. VAT for accommodation in hotels and other establishments. Its complementarity with taxes on tourist stays, where they have been established; IV. VAT for rental housing and tourist apartments; V. The special regime in travel agencies in VAT. I. INTRODUCTION We must not forget that Tax Law is based on economic realities with legal significance, which constitute, by virtue of the Law, the different taxable events for which material tax obligations accrue, to which a series of formal duties are attached. The combined trips, as a set of service benefits, of a generally commercial nature, have an obvious tax interest, especially in taxes such as Value Added Taxes (VAT), a tax that they are subject to when the criteria for this are met: in general, that they are carried out by an entrepreneur or professional for tax purposes and that is onerous. Combined trips are of recent interest following the approval of DIRECTIVE (EU) 2015/2302 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 25 November 2015 on package travel and linked travel arrangements, amending Regulation (EC) No 2006/2004 and Directive 2011/83/EU of the European Parliament and of the Council and repealing Council Directive 90/314/ EEC . In Spain, this Directive has been transposed by Royal Decree-Law 23/2018, of December 21, on the transposition of directives on trademarks, rail transport and package travel and linked travel arrangements, modifying the General Law for the Defense of Consumers and Users, approved by Royal Legislative Decree 1/2007, of November 16, and other complementary laws . It should be noted that the main interest of the Package Travel Directive and the rules of transposition is focused on the plots of Civil and Commercial Law. 1 Assistant Professor Doctor. Accredited to Hired Doctor. University of Salamanca.