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• Allow individuals to rent out 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
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• 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.
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• 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.
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• 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.
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• Hotel Industry Trade Unions (CEHAT) appealed, as tourism is
main source of income for Spain, the government should tax
Airbnb.
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• June 30, 2015 announced the "Regulatory Reform Plan" to discuss the
issue and is open Airbnb similar small-scale residential mooring services
industry.
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• 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."
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Comparative Analysis