Publications - Tourism and Hotels
Overseas workers in the tourism industry: a review of IRPF benefits
It is commonplace in the tourism industry to hire workers from abroad and send employees to work outside Spain. The Personal Income Tax Law provides personal income tax benefits for both these cases.
Spain: 24-hour telephone assistance during the stay in tourist apartments does not prevent the application of the VAT exemption
According to the General Directorate of Taxes, this offer of telephone assistance to address incidents during the stay in a tourist apartment is not a service inherent to the hotel industry, so it does not affect the VAT exemption if no other hotel…
Tourism and climate change: a great challenge (and also an opportunity) for the sector
The impact that climate change is having on tourism requires the adoption of measures that contribute to reducing its effects, not only by complying with sustainability regulations, but also because of the opportunity that the implementation of the…
Vacation rentals: how does the prohibition of economic or hospitality activities in community of owners (“comunidad de propietarios”) affect?
The Supreme Court has recently ruled on whether or not the rental of residential properties as vacation accommodation constitutes an economic activity and, in relation to this question, whether the statutes of communities of owners can prohibit such…
Hotel buildings on protected historic sites: a prior due diligence process reduces the risks
Before starting hotel projects, a proper survey is needed of issues like the specific characteristics of the location, along with an assessment of whether there are any planning restrictions or whether a special enabling instrument is required.
The Spanish tourist sector faces news requirements to avoid food waste
The Food Loss and Waste Prevention bill establishes a series of obligations for the food chain – which includes hotels and restaurants – such as having a plan to prevent food losses, reaching agreements to donate their surpluses or allowing…
Spain: Transfers of hotels and tourist establishments: the Supreme Court marks the boundaries of the nontollable time period in audits of reported values of real estate assets
A recent judgment by the Spanish Supreme Court has established case law on an issue that may be very relevant to audits of reported values in transfers of tourist-hotel properties. In light of the new case law, assessments already issued in…
Landmark ruling on sovereign inmunity: the Central Santa Lucía vs. Meliá case
The Provincial Court of Palma de Mallorca has ruled out that Spanish courts can decide the proceedings between the US company Central Santa Lucía against Meliá Hotels International, the Republic of Cuba and the Cuban company Grupo de Turismo Gaviota…
Garrigues Sustainable Newsletter - January 2023
In this newsletter we compile the most relevant legal news on ESG matters in Spain, published by Garrigues.
Andalusia passes new decree-law to encourage renovation and modernization of its tourist accommodation establishments
One of the measures adopted by the Andalusian government to contend with the effects wrought by the health crisis on the economy is the recent Decree-Law 14/2021, of July 6, 2021 (July 13, 2021 edition of the Junta de Andalucía Official Gazette).…
New Financial Shield 2.0 of the Polish Development Fund
The president has just signed a new Financial Shield to help entrepreneurs most affected by the second wave of the SARS-CoV-2 pandemic. The call for electronic applications is planned for the second half of January 2021. The amount of aid planned is…
Start-ups in the tourism sector: an opportunity in times of COVID-19 which comes with tax incentives