Tourism and Hotels
Revisiting the prohibition on tourism rentals by condominium law
The popularity in Spain of vacation rentals has been accompanied by a rise in litigation between the owners of tourist apartments and the condominium law of the buildings where those apartments are located. This litigation, initially concentrated in courts of first instance and appeal courts, has ended up in the hands of the Supreme Court.The economic activity of leasing in hotel SOCIMIS
Recently, the General Directorate of Taxes has issued several binding resolutions reiterating that real estate leasing is an economic activity, even if its management is contracted with a third party, when the complexity of the activity justifies such outsourcing. This criterion is applicable, among others, to SOCIMIs dedicated to hotel leasing.Countdown for traveler registration by tourism companies: key points and privacy challenges of the regulation
It is expected that, from December 2, Royal Decree 933/2021 will be fully applicable, which obliges lodging and vehicle rental companies, as well as tour operators and digital platforms acting as intermediaries in these activities, to document and transmit their clients’ data to the authorities. This regulation presents certain challenges from a privacy perspective.Parity clauses between hotel reservation platforms and hotel establishments are not “ancillary restraints”
The Court of Justice of the European Union (CJEU) has ruled on price parity clauses in contracts between an important hotel reservation platform and hotel establishments. The CJEU has determined that these clauses must be analyzed under the rules on anticompetitive agreements as they cannot be qualified as “ancillary restraints” since they are not strictly necessary to ensure the viability of the economic activity of the said reservation platform.The impact on hotels, restaurants and cafés of the Spanish Special Tax on Non-Reusable Plastic Packaging: main challenges
The tax impacts on companies in this sector, both through the higher cost of product purchases and through their obligations as taxpayers, in relation to intra-Community acquisitions and imports of non-reusable plastic packaging.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 services are provided.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 best environmental and social practices can represent for the future of the sector.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 non-residential use.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.