Ayudas económicas al turismo

• Autores: José Fernández Alvarez
• Localización: Estudios Turísticos, ISSN-e 3020-6723, ISSN 0423-5037, Nº. 47-48, 1975, págs. 5-41
• Idioma: español
• Títulos paralelos:
  • Financial aid to the Touríst Industry
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• Resumen
  • español

    Análisis de los tipos más importantes de ayuda financiera disponibles en la industria turística. Estas ayudas pueden ser directas e indirectas. Las ayudas económicas directas son las subvenciones y ayudas económicas reintegrables. Entre las ayudas económicas indirectas podemos distinguir las moratorias, las reducciones y las exenciones fiscales. La aplicación de las ayudas económicas, en cualquiera de sus formas, al sector del turismo, resulta incuestionable por haberlo dispuesto así el artículo 25 de la Ley del Tercer Plan de Desarrollo Económico y Social o Ley 22/1972 de 10 de mayo

  • English

    available to the tourist industry. These are set forth in the laws relating to the administration of the sector, and may be classified in two categories: direct and indirect finance. Direct aid is the first category to be examined, credit facilities being otnitted since they are analised at a later stage. Subsidies and lost of fund through investments are studied in relatíon to both the overall regulations determining their distribution and the specific purposes for which they are supplied.

    Attention is paid mainly to those forms of allocation which currently predomínate, such as financial aid for the construction or modernization of tourist inns and ports used for tourist activities. Reimbursable financial aids are then examined, specific reference being made to concessions for the renovation of country cottages, fishenmen's houses so that they would be suitable for use by tourists, the installation of ski lifts and other equipment necessary for the development of tourism in montainous áreas and the construction of for tourist activities.

    The study ends up by an analysis of indirect financial facilities consisting of both tax holidays and the range of tax exemptíons relating to various branches of the tourist industry. Particular attention es paid to these concessions which are applicable in «Centres» or «Zones which have been classified as of National Tourist Interest