642 COMPETITION LAW IN TOURISM regulations may affect this phenomenon, as well as which approach should be followed in order to resolve eventual conflicts. According to Velasco (2018: 644), the main dilemma lies in defining what role these companies will receive, i.e. whether or not they will be considered as ISSPs and if they will benefit from the principle of freedom to provide services. Parallel to the previously mentioned topic, the figure of the so-called “host” has also been object of debate, as it has different implications with respect to the tax, labour and execution obligations related to rental activity. In this sense, the discussion as to whether a worker dependent on the platform should be considered an entrepreneur or a simple individual who rents a property within the framework of their private autonomy was born (Cfr. Fernández, 2018). The answer to this question is conditioned, in a way, by the answer given regarding the platforms. If they are considered to be mere intermediaries providing a “connection” service between entrepreneurs and/or individuals, it would be difficult to justify the fact that the person offering accommodation can be considered a platform worker. Any of the other two considerations, although advantageous for the platforms, generate labour impacts in both their real estate market and their urban context. The tax issue of this type of rent is the one that has received the most attention. France is one of the countries that have delved deeper into the subject and pointed out that there is a category of “false private” that acts in the market, sometimes in competition with professionals (Cfr. Bocquet et al., 2017). In Spain, those who offer a room or an entire property for rent as private individuals, are taxed differently than those who do it as professionals. On the one hand, they are exempt from paying Value Added Tax (VAT) and, on the other hand, with regard to Personal Income Tax (PIT), instead of being taxed as income from economic activities, they are taxed as income from real estate capital. Finally, the qualification of the lessor as an individual or as an entrepreneur has consequences for the protection of the tourist as a consumer. In Spain, for example, Royal Legislative Decree 1/2007, approving the General Law on Consumers and Users, has as its scope of application the relations between consumers or users and entrepreneurs. Therefore, if the lessor is considered as a mere private individual, the tourist will not be able to assert their consumer rights against them. With regard to consumer protection, the Commissioner for Justice, Consumers and Gender Equality (European Commission, 2018) has emphasised the need for Airbnb to adjust its practices in order to meet consumers’ needs.
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