Fonte: Cuadernos de Turismo; No. 42 (2018): Julio - Diciembre; 161-183
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Resumo: The aim of this paper is to present the different viewpoints on the existing debate over tourism taxes in Spain and Europe; with a special focus on Seville, for its application. Tourism taxation itself is broader than it seems and it’s correlated with an effort to raise income for extra marketing promotion; especially in saturated tourism destinations, which usually suffer from environmental problems due to excessive offer. Surely, the most used tourism tax tool is the hotel overnight rate; however, paradoxically, in recent years, this income has been used in matters different than tourism. The application of this overnight stay tax for tourists (it would be unlikely for visitors or day excursionist pay this tax), has been the improvement of public roads, water facilities, and urban landscape to optimize the destination Tourist or the residents, who undergo the tourist impact in excess. It is, in detail, the open debate and still without crystallizing, on the case of Seville. The council has initiated the proposal on the rate, and the Autonomous Community that is the competent, has rejected it. In the course of events it is observed that hoteliers are the highest opponents of the rate; In a context that should not be forgotten about the extraordinary diffusion of the tourist apartments, both alegals and properly illegal. It will be seen in the text through qualified interviews, the position of the different actors, and we provid the data for 2008- 2015, and the successes and challenges from 2016: the historic year of tourism in Seville.
