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El presente trabajo indaga acerca del estado actual de la legislación de alojamiento turístico bajo la modalidad de apartamentos turísticos y viviendas de uso turístico en España.

Se trata de una investigación exploratoria centrada en el análisis de una tipología específica dentro del subsector hospedaje. Se basa en un trabajo de gabinete (recopilación bibliográfica y normativa).

Como resultado, se advierte que la legislación de alojamiento turístico bajo la modalidad de apartamentos y viviendas de uso turístico en España ha experimentado un creciente desarrollo en la última década y presenta un importante nivel de dispersión, un alto grado de heterogeneidad en los criterios de categorización, y en algunos casos falta de incorporación de aspectos claves como la accesibilidad, la calidad y la sostenibilidad.

La originalidad del estudio se fundamenta en el análisis comparativo de la regulación que las Comunidades Autónomas realizan de esta modalidad de alojamiento turístico denominada en la mayoría de las normativas analizadas de apartamentos turísticos y viviendas de uso turístico. El trabajo comprende un estudio actualizado de la legislación autonómica en la materia.

La utilización de plataformas colaborativas, que intermedian en la cesión de uso de viviendas con fines turísticos, ha originado: por una parte, que se adopten medidas con el objetivo de prevenir el fraude fiscal (como por ejemplo, la obligación de información, a través del modelo 179) y, por otra parte, que la Administración tributaria preste especial atención al tratamiento fiscal de los rendimientos percibidos por los usuarios de las plataformas colaborativas.

Enfoque jurídico-tributario.

Las conclusiones se han puesto de manifiesto en el trabajo de investigación realizado.

Análisis de algunos aspectos fiscales sobre la cesión de uso de viviendas con fines turísticos.

The purpose of this paper is to represent the conflict of touristification in the central district of Seville to evaluate the dimension of the problem. Therefore, it focuses on the diagnostic representation of the conflict between citizens and tourists, to help define the coexistence of opposing interests and to bring solutions in favour of a liveable urban landscape.

The research has implied a detailed analysis beyond the observation of data and statistics, which facilitated a complex diagnosis for decision-making. This has led to consider as an initial framework the main tourist resources, official agreements and civil manifestations regarding touristification. Then, factors of tourist density and one in-depth case study of changes in use have been mapped.

First, an analysis of the urban spaces affected by the tourist dynamics following the degree of habitability of the resident citizens has been led. Second, of the conflict resulting from a relationship between economic activities, the attractiveness of the urban landscape and the tourist use of the space has been mapped.

Through the study of the central district of a city of great heritage value where conflicts begin to occur as a result of tourism, it is intended to contribute to the development of the spatial syntax of the tourist conflict, what could lead to improve responsible urban and social city policies.

In the past decade, urban tourism has increased worldwide as a result of the development of peer-to-peer (P2P) accommodation platforms such as Airbnb, causing a major disruption to the tourism industry and urban space. The expansion of tourist accommodation in cities has motivated many governments to act, to control its effects and reduce conflicts between tourists and residents. The purpose of this paper is to identify the attractions that have motivated the concentration of P2P accommodation and its effects in specific areas of Valencia different from the historical centre: the Russafa and El Cabanyal-Canyamelar neighbourhoods.

The methodology used includes fieldwork and spatial analysis of factors such as the housing market, tourist attractions, local businesses and urban renewal policies.

The current spatial distribution pattern of tourist housing in Valencia is the result of the convergence of various factors: the initial presence of tourists in some areas; the evolution of certain aspects of the neighbourhood due to urban renewal; the concentration of tourist and leisure activities; the effects of the legal framework

Many researchers have addressed the effects of rising short-term rentals (STRs) in cities, but the causes of their concentration in specific neighbourhoods different from historical centres have not yet been sufficiently investigated. This research looks in depth at the urban causes and effects of the spatial distribution of tourist housing in Valencia, to anticipate possible future concentrations of STRs in other areas and to avoid gentrification. The methodology and results could be applied to other cities. The research implies a detailed and analysis of different aspects that act simultaneously such as the housing market, the evolution of the population and changes in the business.

Assessing the impacts generated by tourism has become an essential element for the industry’s sustainability. The increasing intensity of the impacts and the need to evaluate them from a resident’s perspective calls for new approaches to assist tourism management. This paper aims to advance from the pressure-state-response framework (PSR) to measure the tourism impacts in urban destinations with a holistic model called PSR-ti.

A multiple linear regression method was adopted to apply the PSR-ti model in the city of Madrid, estimating the relationship between the pressure (objective) and state (subjective) variables. Local statistical yearbook data was used to construct the pressure variables. Regarding the state variables, a survey was designed to assess residents’ perceptions of tourism. A total of 652 responses were obtained.

The results obtained from the study of pressure indicators unveil that these indicators can support decision-making processes as an underused management tool. This work represents a step forward in considering the transversality of tourism concerning urban planning, the development of equipment and infrastructures or activities such as commerce and culture for the analysis of the state indicators; the results obtained determine the need to periodically evaluate the perception of residents on the impacts of tourism, given its crucial role in the sustainability of the destination.

The PSR-ti model offers a holistic vision, including objective and subjective indicators in the model, which enhances the appraisal of the impacts of tourism by identifying pressure and state factors as a starting point for possible responses by the decision makers of the tourist destination.

The Spanish region commercially branded as Costa Blanca has long been a popular destination for millions of holidaymakers from both northern Europe and Spain itself (Gaviria Labarta, 1974; Moreno Garrido, 2007). However, from the 1960s onward, these Mediterranean shores have also attracted thousands of people from northern Europe for other purposes, some as more or less permanent residents, and others as seasonal peripatetic visitors, traveling back and forth between their first, second or third homes (Aledo, 2008). In many ways, the increase in second home visits and long-term stays in areas such as Mediterranean Spain parallels well-known developments of seasonal and full-time retirement and other migration in North America to what has been termed the Sunbelt states (Mings & McHugh, 1995). The situation in Europe, however, is more complex, due, for instance, to the crossing of national borders, a variety of spoken languages, and possibly also for greater cultural differences. Certain parts of such flows are related to perceptions of diminishing distances and to the progress of internationalization processes in societies in general, where tourism and other long-distance mobilities are not only an outcome, but also a crucial catalyst.

The emergence of peer-to-peer accommodation (P2PA) introduces new values and meanings to the hospitality experience. Focusing on the diverse dimensions of the tourist experience, the purpose of this paper is to identify and assess the relative importance of the main dimensions of guests’ P2PA experience and its relationships with perception of authenticity, place attachment and loyalty to both the visited destination and the P2PA.

A qualitative netnographic approach with content analysis permitted the analysis of 250 reviews taken from the Airbnb platform, specifically focusing on P2PAs where guests stay with hosts in the same space.

The results of the study suggest that guests’ P2PA experiences are particularly influenced by the experience dimensions “aesthetic/sense”, “relate/social interaction”, “escape”, “act” and “feel”. P2PA experiences also result in loyalty intentions, to both the visited destination and the particular P2PA. The dimensions “aesthetic/sense”, “relate/social interaction” and “escape” stand out as most influential in determining perceived authenticity. In turn, place attachment is most influenced by the dimensions “feel” and “relate/social interaction”.

Limitations of this research need to be acknowledged: the P2PA guest experience is explored from the restricted perspective of online reviews using passive netnography. Therefore, some criteria of data collection, for instance, gathering only reviews written in English and with more than 80 words, may be limitative in a more comprehensive assessment of the P2PA experience. Another point is, although P2PA platforms such as Airbnb encourage their guests to review the experience, some people are not inclined to do so; therefore, the published reviews may not reflect all possible experiences at these accommodations inclined to do so; therefore, the published reviews may not reflect all possible experiences at these accommodations.

This study suggests a comprehensive analytical framework for assessing the “holistic multidimensional tourist experience”, integrating Pine and Gilmore’s (1999) and Schmitt’s (1999) approaches, thus deepening the conceptual and methodological debate on the tourist experience. It further contributes to a better understanding of the dimensionality of the tourist experience in the context of shared accommodation. The dimensions under analysis and their association with perceived authenticity, loyalty and place attachment are both of theoretical and practical interest, suggesting approaches to improve the P2PA experience as well as the image and success of the destinations where these units are located.

This study aims to reveal the potential for ecotourism of a locality with high marginalisation index in the municipality of Tlalpujahua, a Magic Town in the State of Michoacán, Mexico.

This case study was based on several methodologies. First, socioeconomic, environmental, sustainability, geographic and institutional variables were used in the evaluation of 62 localities of the municipality. Geographic information systems identified study areas and determined their potential for ecotourism. Second, participatory diagnosis was used to collect specific information about the locality regarding their organisational aspects, development strategies, current socioeconomic problems, land use and resources availability and interest in developing projects related to ecotourism. Finally, the authors adapted the FAS Model (factors, attractors and support systems) to include environmental and organisational variables contributing to a theoretical approach to ecotourism. To identify attractors, they applied a questionnaire to determine the profile of tourists visiting Magic Towns and their potential interest in ecotourism.

The authors conclude that ecotourism is a possible alternative to highly marginalised localities within Magic Town municipalities and would be able to expand the benefits engendered by the program. Ecotourism can therefore represent a new option for tourists visiting marginalised communities in Mexico.

A diverse methodology applied key elements to identify localities suitable for ecotourism, characteristics of marginalisation and endowment of natural heritage. The authors conclude that the benefits to localities included in the Magic Towns Program can be expanded to surrounding spaces through strategies such as ecotourism.