Sustainable Tourism Law

THE TAXATION OF SUSTAINABLE TOURISM IN SPAIN 341 of the tourist product, in the training of the operators and in the prevention of the patrimonial, artistic and ecological environment 7 . We refer, fundamentally, to the so-called “ecotaxes” or taxes on tourist stays. “Ecotaxes” is not the perfect name, because they do not respond to the de facto budget of a rate regarding the remuneration of a public service or administrative activity. They are, therefore, real taxes, taxes on accommodation, and they have existed in the comparative sphere, especially the European one, for some time now. The ones we know the most about are France, Italy and Portugal. In Spain, taxes on tourist stays have a recent presence, requiring only two of the seventeen CC.AA. : in Catalonia and the Balearic Islands. Other communities, such as the Valencian Community, are currently debating the implementation of these figures in their territory, as tourism has a high presence, causing negative external factors from an economic, ecological and social point of view. Taxes on tourist stays pursue, as we have stated, an extrafiscal purpose which is rather apparent: to influence the demand and tourist offer, especially of overcrowded tourist destinations, where such excess of visitors can generate irreversible damages from a patrimonial and environmental point of view. Such taxes fully explore the notion of sustainability or sustainable tourism, as those purposes have been increasingly included in the regional laws of tourism management. The notion of sustainable tourism, as one that is respectful of tourism resources (heritage and natural) is no longer an option, so that taxation can be, in some way, at the service of such objectives, directing, promoting or benefiting certain behaviours. There are thosewho, preciselybyprotecting themselves on these environmental sustainability objectives, have pointed out the need to create new special taxes on certain facets of tourism activity, whether legally recognized or not, applying greater taxes than the general taxation of VAT, to rental cars, underwater activities or alpine skiing, for example 8 . It has been argued in favour of taxes that 7 The hostilities of the tourism sector towards taxes on tourism would be mitigated, to a high degree, if the sector observed that the amounts collected revert to improving tourism quality and training campaigns. This is indicated in the work La Fiscalidad del Turismo. Hacia un Justo Equilibrio , op. cit. p. 23-24, concluding such report that “taxes with a specific impact, well designed and with low collection costs can be extremely effective”. They argue that, if the amounts collected by tourist taxes are managed by the tourism administration, it will be concerned with improving the results and that taxes do not have a large negative impact on tourism demand. It is also argued in this report (page 11) that the amount collected cannot be less than 50%, with the private tourist sector being able to match these funds. They do propose that the management of the amounts collected be by a kind of mixed commission, by a council of tourism, integrated by the public and private sector linked to tourism activity and promotion. 8 It points PUIG VENTOSA, I.: “Fiscalidad y sostenibilidad en los destinos turísticos”, en Estudios Turísticos , n. 172-173 (2007), p. 181 a 185, in particular, in p. 183.