Over $\mathbb R$, the only linear maps are those of the form $ax$.
If we discuss rational functions over $\mathbb R$, this extra structure would allow us to describe a wider variety of linear maps.
But the obvious maps such as limits, differentiation, summation, doing $f(x)\mapsto f(x+k)$ seem too easy. Is there a linear map which specifically takes advantage of the fact that we have a rational function?
For instance, something like "double the coefficient of $x$ of the numerator and triple that of $x$ in the denominator". I know this is not a good example because it isn't linear, but it illustrates what I mean by "taking advantage of the fact that we have a rational function", i.e., something which doesn't generalise easily to a wider class of functions (say $C^1$).
Any linear map $T$ of vector spaces $X \to Y$ can be "generalized" to a map of $Z \to Y$, where $Z$ is any vector space that contains $X$. Namely, let $P$ be a projection from $Z$ onto $X$, and take the linear map $T \circ P$. Of course, you might not be able to obtain $P$ explicitly: you might need the Axiom of Choice.