Publications
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Hospitality & Leisure Law Blog
ViDA (VAT in the Digital Age) project: Which of its components will have the greatest impact on the tourism industry?
A new EU directive known as the VAT in the Digital Age (ViDA) package has been published, bringing a major change to the common system of VAT in the European Union, with particular impact on the digital and tourism industries.
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Tax Blog
Three recent resolutions of the Central Economic-Administrative Court establish criteria in relation to the taxation of artists and athletes
The international taxation of artists and athletes has been the subject of analysis and discussion for many years, affecting issues as diverse as tax residence, the delimitation of income that can be classified as “artistic” or “sports” or the…
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Labor & Employment Blog
Work center or place of work? A difference that marks important legal obligations
Determining whether a physical space where one or more employees provide services is a work center is crucial because this qualification gives rise to several specific formal obligations, which do not exist if it is not and it is just a mere place…
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Hospitality & Leisure Law Blog
Another look at tourism land use: In Andalucía and the Canary Islands
Growing pressure on the housing market has made regions such as Andalucía and the Canary Islands review their land use rules. This article looks at the latest measures adopted to change from tourism to residential use and vice versa, in an attempt…
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Tax Blog
The hearing procedure is essential when the settlement or penalty proposals are rectified
According to the case law of the Supreme Court, it is necessary to offer a new hearing when a proposal to impose a penalty is rectified (even to reduce it), so that its omission determines the nullity of everything that has been done. The Audiencia…
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Labor & Employment Blog
International Day for the Elimination of Racial Discrimination: an overview of the legislation applicable in Spain
In the week in which the International Day for the Elimination of Racial Discrimination is observed, we review the main international, European and Spanish regulations that seek the elimination of racial discrimination in the workplace.
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Hospitality & Leisure Law Blog
How to turn the new AI Act into a competitive edge in the tourism industry
The EU Artificial Intelligence Act brings both a challenge and an opportunity for the tourism and hospitality industry. Companies that understand and adopt these new legal obligations correctly will both avoid legal and economic risks and position…
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Mexico: General administrative provisions on the integration of energy storage systems are published
On 7 March 2025, the Official Journal of the Federation published the final agreement of the Energy Regulatory Commission (CRE) that establishes the administrative provisions for the orderly and efficient integration of storage systems into the…