Collective Commentary about the New Package Travel Directive

620 COLLECTIVE COMMENTARY ABOUT THE NEW PACKAGE TRAVEL DIRECTIVE The amendment incorporates an article 54 ter to the GRTMI, which goes out to solve the problems of the collaborative economy, in relation to tourism, setting information obligations for certain platforms whose purpose is the intermediation in the use of housing for tourism purposes. The new article in the Regulation states that intermediaries (resident or not in Spain) 36 between the transferors and assignees of the use of tourist dwellings located in Spanish territory must periodically submit an informative declaration of the use assignments in which they mediate. In order to operate the obligation of informative declaration, the housing for tourist purposes assigned must respond to a temporary transfer of use of all or part of the house, which will be furnished and equipped for conditions of immediate use, whatever the channel through the that is marketed or promoted and carried out for free or onerous purpose. Excluded from the concept of housing for tourism purposes for the purpose of applying the new provision of the GRTMI: a) housing leases defined in the Urban Leases Act, and partial sublease of housing regulated in art. 8 of its Regulatory Law [Law 29/1994, of November 24, on Urban Leases, BOE n. 282, of 11/25/1994]; b) tourist accommodations that are governed by their specific regulations, although temporary assignments of home use referred to in art. 5 e) of the Law on Urban Leases regardless of compliance or not with the specific regime derived from its sector regulations to which it was subject; c) the right to use per shift of real estate; and d) the uses and contracts of art. 5 of the Law on Urban Leases, except those transfers referred to in letter e of such article. The model declaration has already been approved by ministerial order 37 : Model 179 38 . V. THE SPECIAL REGIME IN TRAVEL AGENCIES IN VAT In VAT, there are two forms of tax settlement: the general and the special. In the latter there is a set of special regimes, among which is the special regime of travel 36 Vid. LUCAS DURÁN, M.: Problemática jurídica de la economía colaborativa…, op. cit., p. 152. This author comments on the reform of the Regulation and points out that the tax duty we discussed for intermediation platforms for vacation rentals affects both residents and non-residents in Spain. 37 Order HFP/544/2018, of May 24, approving the model 179, “Quarterly informative declaration of the cession of housing use for tourist purposes” and the conditions and the procedure for its presentation are established. 38 On the reform, there are authors who continue to see more effective to implement retention mechanisms than the one that establishes the modification of the Regulation based on information duties. Vid. LUCAS DURÁN: M.: Problemática jurídica de la economía colaborativa…, op. cit., p. 165.