Abstract
Tourist accommodation, like any facility that regularly or occasionally offers a place for tourists to spend the night, is difficult to categorise in terms of the types or units of accommodation that can be offered in different countries, and consequently in the comparison of its regulation. Starting from this difficulty, the purpose of this paper is to analyse the legal, sectoral and tax regimes of Portugal and Spain in the field of temporary private tourist accommodation, to identify their similarities and differences, and to attempt to reach a homologous concept that permits a subsequent tax comparison in order to reach appropriate conclusions.
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