Author: Santiago Janer Busquets
ViDA (VAT in the Digital Age) project: Which of its components will have the greatest impact on the tourism industry?
04/10/2025
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. Council Directive (EU) 2025/516 of 11 March 2025 amending Directive 2006/112/EC as regards VAT rules […]
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
07/04/2024
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 concluded reported value audit proceedings should be checked in order to review their potential […]