leasing transactions by introducing, under the term "due diligence", inquiry and collection tasks. This legitimizes the national obligation imposed and confirms the existence of preventive information obligations that entail the need to obtain data. The establishment of due diligence implies the recognition of a position of collaboration that involves extending the traditional duty to inform of data held by third parties to a more extensive duty that entails obtaining the data. We are referring to data that the platform does not need to possess to carry out its intermediation activity, such as, in the case of a natural person, the date of birth, or the cadastral registration number. The transposition of this Directive should therefore include the regulation of the information obligation that platform operators obliged to communicate information to the Spanish tax administration must comply with; the scope of this obligation in terms of the due diligence of the platforms; and the establishment of the corresponding sanctioning regime that may derive from these obligations. Finally, in the field of taxation, the collection of information is thus entrusted to digital platforms due to the business position they occupy. We also wonder whether or not this legal regime applicable to the tax sphere can be applied analogically to other inspections, such as the one we are dealing with here, the tourism inspection. Because of this tax obligation, we will have to wait and see how the market reacts and, in particular, the possible modifications to current IT systems so that, among others, collaborative platforms can automatically capture this information to comply with their new tax obligation20. 3.2. The role of the administration The reality of the tourism sector is moving towards the digital world and, therefore, administrative intervention can no longer be limited to inspection visits and the traditional 20 Albidaña, C., 2018, p.38.
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