Category: Legislation
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 […]
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 […]
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. Not conducting a correct due diligence process before embarking on a hotel project can often lead to the […]
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 customers to take back uneaten food. On January 9, 2024, the Council of Ministers of […]
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 concluded reported value audit proceedings should be checked in order to review their potential […]
- 1
- 2