Sustainable Tourism Law

340 SUSTAINABLE TOURISM LAW We are mainly talking about IncomeTax (IRPF), CorporateTax (IS) and especially Value Added Tax (VAT). This perspective, which is vital when it comes to commercial traffic, has a prominent role in the onerous benefits made by companies whose purpose is the provision of tourism services or activities, generally taxed at reduced rates, for example in Spain the rate is 10%. The tourism sector, therefore, is subject to general taxation when there are new problems, such as the one affecting the taxation of apartments or tourist homes, which are so topical at the moment, due to the competition they generate with the sector of hospitality, and also regarding the dilemmas of sustainability in crowded tourist areas 5 . The proliferation of these is generating problems such as the shortage of housing for non-tourist rental, that is, habitual housing. This is causing prices to reach exorbitant dimensions in the market of usual or non-tourist housing in some areas of the country (especially in the Balearic Islands), becoming unattainable to many families and workers, considering their prohibitive prices. The problem becomes, then, a vicious circle: the excessive number of houses and tourist apartments, product of the tourist massification, causes negative external impacts, leading to a reduced availability of police or doctors in such territories, which are especially important services in tourist areas. These scenarios are leading locals to harbour feelings of tourism phobia, with the manifestation and constitution of platforms as a result of conflicts of coexistence. Thus, the analysis of the taxation of these apartments and dwellings acquires scientific relevance, which we will not discuss in this work and will leave pending for others of greater length 6 . From a time there were attempts to create, retake or drive a special tax, which would be greater by the general taxation, as represented by VAT. It is a specific taxation in a specific tourist activity, which immediately or apparently pursues a more final -or extrafiscal- purpose than collection. The result of this taxation and its collection usually affects a fund, in order for the tax resources derived from the application of such taxes have an impact on the improvement of the quality 5 In the Community of the Balearic Islands the problem reaches such a degree that officials, like medical professionals, do not want to provide their services in some parts of the islands, so the Balearic Government is looking for other options for such professionals to go to such places, how to enable old hospitals for their accommodation. See the article “Doctors in Ibiza will sleep in an old hospital for the high price of housing on the island”, visible in http://www.elmundo.es/baleares/2017/03/22/58d22900268e3eaa258b458a.html , of March 22, 2017. 6 Acquires relevance because the rental of housing, apartments and tourist homes is exempt from VAT, provided that services are not provided by the hotel industry, as noted in art. 20 One 23 LIVA. It goes without saying that it would be convenient to reflect if the purpose pursued by the exemption is the same in one or the other case.