Tributación indirecta en el arrendamiento de viviendas de uso turístico

Abstract

The tax treatment of the houses for tourist accommodations is a relevant factor in the problems that
these are generating in large cities.
Within the framework of the tax relations that derive from this issue, this paper only analyses the
distinction of natural and legal person, resident and non-resident.
Focus will also be made on the indirect taxation that affects this casuistry, in other words, the Value Added Tax (VAT), the Capital Transfer Tax (CTT) and tangentially, the Canaries General Indirect Tax (CGIT) and the Tax on Production, Services and Imports (TPSI) in force in Ceuta and Melilla.