La fiscalidad del transporte colaborativo: especial referencia a los prestadores del servicio de las plataformas de ride sharing
Sharing a ride with the objective of minimizing the expenses of long-distance commutes is a common practice, as shown by the figures of the main carpooling platforms, and, why not, a challenge for the tax legislator when considering whether or not to apply a tax to the service provider. Some princip...
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| Format: | Article |
| Language: | Spanish |
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2018
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=7044340 |
| Source: | Anuario de la Facultad de Derecho. Universidad de Extremadura, ISSN 0213-988X, Nº 34, 2018, pags. 170-195 |
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| Summary: |
Sharing a ride with the objective of minimizing the expenses of long-distance commutes is a common practice, as shown by the figures of the main carpooling platforms, and, why not, a challenge for the tax legislator when considering whether or not to apply a tax to the service provider. Some principles including generality, economic capacity, legal security or the fiscal benefits, present in certain tax figures, enclose the reflections on the challenges posed by the phenomenon of carpooling transport today. The objective for this essay is studying the main problems that these chargeable sharing earnings raise from the point of view of the principles mentioned before, as well as analyzing different proposed approaches and other new ones. All of this as a consequence of the main conclusion reached after the study of this subject: the need for a regulation that sheds some light on the taxation of the sharing earnings, specifically, carpool platforms. |
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