their own main residence, with federal tax, VAT, state tax, municipal (city) tax, County (county) tax: North Carolina Department of Revenue imposed 6.75-7.5% sales tax for stays up to 90 days. Buncombe County's Finance Department imposed 4% Occupancy Tax. Legalisation Taxation Registration $PVWHUGDP • In accordance with an Airbnb-friendly law, from January 1, 2015 an advance fee (including all cleaning fee) 5% is paid on behalf of landlord as tourist tax to municipalities. з 8. • March 26, 2015 Deregulation Act came into force, in accordance with Part 1 of Local Government Finance Act, provides overnight accommodation will be required to pay a council tax. з )UDQFH • March 2014, Bill ALUR, short rentals on residential legalized without further obtain local government permits; also non- self-use residential rentals allowed in certain cities. з 6SDLQ • Hotel Industry Trade Unions (CEHAT) appealed, as tourism is main source of income for Spain, the government should tax Airbnb. з -DSDQ • June 30, 2015 announced the "Regulatory Reform Plan" to discuss the issue and is open Airbnb similar small-scale residential mooring services industry. з 7DLZDQ • Must register as hotel according to law. Such as: the development of tourism in section 2, the hotel industry "refers to the tourist hotel industry other than in the name of a particular person does not offer a variety of ways to stay days or weeks, rest and collect fees and other profit-seeking enterprise-related services." з з -DSDQ Comparative Analysis