INTERNATIONAL JOURNAL OF TOURISM, TRAVEL AND HOSPITALITY LAW About the situation that was occurring in parallel in certain destinations in our country, we can note that, in Barcelona, its City Council and the Airbnb platform reached an agreement whereby, since June 2018, hosts of new listings that share their VUT through the platform must give their consent so that some data, including name, address or ID, can be shared with local and regional authorities. It was a simple way to achieve verification that the accommodation complies with its legal obligations. Similar agreements exist in other cities such as New York or San Francisco. But the problem is far from being solved. While it is true that, as we have seen, the platforms usually require service providers to declare their income, the administrations of each country cannot have truly effective control if they only depend on their goodwill. This is why, in the following, we will analyze the possibility of the administration successfully demanding certain information from collaborative platforms. b) Can the administration request/require data from the platform from a third party? What data can it request from the third party? To answer this question, we look at taxation in Spain, where a specific obligation to provide information on “collaborative platforms” that intermediate in the transfer of the use of dwellings for tourist purposes was established to prevent tax fraud16. This obligation was challenged and annulled by the Supreme Court in 2020 but, by Royal Decree 366/2021, a new obligation is set up that maintains the previous state of affairs without apparent alteration. Thus, the Royal Decree 1070/2017 amending the General Regulation on tax management and inspection actions and procedures17, introduced this obligation of periodic declaration of an informative nature of the transfers of use in which they intermediate holding that, “are considered intermediaries, persons or entities that, constituted as collaborative platforms, intermediate in the transfer of use and are considered to be providers of information society and e-commerce services, regardless of whether or not they provide the underlying service that is the object of intermediation or impose conditions on the transferors or transferees such as price, insurance, terms or other contractual conditions”. The informative declaration must contain identification of the owner of the property transferred, 16 Previously, the Tax Agency had introduced as a novelty in the 2015 Income Tax Campaign a warning to taxpayers about property rental advertisements in different advertising media, including the Internet, reminding them that, if income was received in this respect, it should be declared. 17 Of 29 December, BOE 30 December 2017, núm.317, art. 54 ter.
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