Blog
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 […]
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. On January 1st of 2023, the Special Tax on Non-Reusable Plastic Packaging, an indirect tax aimed at reducing the use of non-reusable […]
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. In the Spanish tourism industry, which is generally highly international, companies and groups usually need to hire staff from other countries to […]
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. Like any other activity, the rental of homes or […]
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. Just after the summer […]
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. The huge growth in the popularity of vacation rentals has generated many questions regarding the […]