Category: Hotel operation

Soft branding contracts in the hotel industry: a complex and innovative contractual arrangement
Three unstoppable processes have influenced the hotel industry in recent decades: globalization, digitalization, and innovation. The combination of these three factors has prompted the appearance of new forms of affiliation between market actors seeking to adapt to the demands and preferences of customers, to optimize their resources and to take advantage of opportunities for international […]

Short-term accommodation rental services: how they have to comply with the new register and the digital entry point
Royal Decree 1312/2024 establishes a new registration procedure for short-term leases and creates the single digital entry point (Ventanilla Unica Digital) for Leases. This regulation, which shall apply from 1ST July 2025, seeks to comply with European requirements and to address the impact of short-term rentals on the housing market, prices and the habitability of […]

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. Royal […]

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 […]

Companies in the tourism sector must register contracts with their food suppliers
Some tourism companies must sign written contracts with their food suppliers when they purchase from primary producers and register them on the Register of Agrifood Contracts of the Ministry of Agriculture, Fisheries and Food. The Food Supply Chain Law (LCA) applies to hospitality and food service businesses whose revenues exceed €10 million and to accommodation […]
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