Collective Commentary about the New Package Travel Directive

616 COLLECTIVE COMMENTARY ABOUT THE NEW PACKAGE TRAVEL DIRECTIVE facts with tax relevance, the location of the services (determining or excluding the application of Spanish VAT, which we do not address in this work) and the implementation of ways for the collaborative economy it is not a field of payment of tax avoidance and evasion. When dealing with relationships through collaborative economy platforms, the subject taxable events and their correct legal-fiscal classification must be detected in the face of a digital, mass and globalized phenomenon, not always easy to control. Detecting if the operation is framed in civil or commercial traffic is the first step, not without doubts because the main philosophy of collaborative economy platforms is to mediate between individuals or peers (C2C – consumer to consumer), which goods or services are transmitted or provided, in principle occasionally. That is, it is about determining when the particular service provider acts as an entrepreneur or as a mere individual 21 or when his performance does not even have tax significance because the amounts he receives in Compensation of their services are a mere compensation of costs, without any profit motive (as usually happens in most cases with Blablacar, to compensate the gasoline costs to the owner-driver). In the matter of tourist accommodation, the issue is simpler, since, as seen for the purposes of VAT, every landlord is a taxpayer, that is, an entrepreneur for tax purposes. On the lease of apartments and tourist homes, which is what worries us most, the first challenge is to detect the taxable events taxed by the different existing taxes, before an intermediation or commission service for which price is charged 22 . It seems clear that the operations or services performed by the platforms are commercial, and therefore carried out by an entrepreneur, whether a natural or legal person. The source of income of these is not always the same, because they can act without charging commissions to the parties and only nourish their income from advertising to third parties, charging access to the platform, or by commission either on their own or by others 23 . Placing ourselves in this last modality, as the GDT has warned in a binding consultation n. V2907-15 of October 7, 2015, if there is an intermediary or 21 Vid . ANEIROS PEREIRA J.: IVA y economía colaborativa…, op. cit. 22 Vid. LUCAS DURÁN, M.: Problemática jurídica de la economía colaborativa…, op. cit., p. 138. 23 MONTESINOS OLTRA, S.: “Los actores de la economía colaborativa desde el punto de vista del Derecho Tributario”, http://www.minetad.gob.es/Publicaciones/Publicacionesperiodicas/EconomiaIndustrial/Revista EconomiaIndustrial/402/SALVADOR%20MONTESINOS.pdf, p. 48.