Collective Commentary about the New Package Travel Directive

THE TAX IMPLICATIONS OF COMBINED TRIPS 619 of a pilot project that promotes cooperation between tax administrations and the publication of a guide that addresses cooperation between these authorities and e-commerce companies. For this purpose, the doctrine has been discussing whether collaborative economy platforms should have a leading role in fiscal collaboration, consecrating information duties on them with the Treasury 31 , or if, for example, they should be imposed on such providers or supposed platforms of tax liability (of a subsidiary or solidary nature) or prepayment mechanisms or withholding taxes, as some propose 32 . It has also been pointed out that they should have the subjective condition of a taxpayer substitute 33 . However, sometimes these formulas are difficult to implement because these platforms usually have their residence outside the Spanish territory 34 . The main debate has been raised in relation, for example, to taxes on tourist stays, where the legislation in force in Catalonia and the Balearic Islands has been placing them as tax authorities 35 . As we say, the rental of housing, apartments and tourist homes not only enjoy tax interest in a material sense, but also at the formal-procedural level. Going to this procedural level, specifically that of tax management, tourist apartments and houses have been the subject of interest in the latest reform of the General Regulation of Tax Management and Inspection (GRTMI). This reform has taken place by Royal Decree 1070/2017, of December 29, which modifies the General Regulation of the actions and procedures of tax management and inspection and development of the common rules of the procedures for the application of the taxes, approved by Royal Decree 1065/2007, of July 27, and Royal Decree 1676/2009, of November 13, which regulates the Taxpayer Defense Council [BOE, n. 317, 12/30/2017]. 31 What can lead to problems in the face of the Data Protection Law. Vid . ANTÓN ANTÓN, Á.-BILBAO ESTRADA, I.: El consumo colaborativo…, op. cit., p. 34-36. 32 Are the fundamental theses of RUIZ GARIJO, M.: “La economía colaborativa en el ámbito de la vivienda: cuestiones fiscales pendientes”, Lex social , vol. 7, n. 2/2017, p. 53-76. Apuesta también por potenciar las retenciones y pagos a cuenta LUCAS DURÁN, M.: Problemática jurídica de la economía colaborativa…, op. cit., p. 150-153. 33 ANTÓN ANTÓN, Á.-BILBAO ESTRADA, I.: El consumo colaborativo …, op. cit., p. 34, when he talks about the payment of OPPTT for the constitution of leases, considering that collaborative platforms must have the status of substitutes for the taxpayer, this being, as is known, the lessee. 34 ANTÓN ANTÓN, Á.-BILBAO ESTRADA, I.: El consumo colaborativo…, op. cit., p. 33-34, points out this problem when he talks about the responsibility that usually weighs on the platforms they hire, in the name of the taxpayer, accommodation, and for which tourist fees accrue. The problem arises from the cost of the procedure of derivation of responsibility, fundamentally, he says, when the residence of such platforms is generally not in Spanish territory. He believes that digital platforms must have the tax status of taxpayer substitutes, citing examples such as the agreement between Airbnb and the city of San José (California), in the United States, where this is the case with regard to the tourist tax or stay tax. 35 See as an example art. 7 of the Balearic Law regulating the tourist stay tax.