Category: Legislation
The new coastal regulations may put an end to the extensions of maritime-terrestrial concessions
Extensions of concessions along the Spanish coastline are under European pressure. Following several rulings inspired by the case law of the European Court of Justice and infringement proceedings brought by the European Commission, the Spanish Government is preparing to reform the coastal regulations to require prior tendering for their award and extension. For a nation […]
What non-European investors in the Spanish hotel sector need to know regarding foreign direct investment (FDI) control in Spain
During 2025 hotel investment in Spain broke a record by going above €4 billion (+ 21% higher compared to 2024). The investor profile encompasses hotel groups, family offices, private investors, funds and investment firms. Although home investors took center stage once again, international capital also played an important role, predominantly European investors, although capital from […]
The EU promotes the elimination of the VAT exemption on short-term rentals
Directive (EU) 2025/516 introduces a significant reform in the VAT scheme applicable to short-term rentals, which is set to take effect on July 1, 2028. The reform will mean that rentals of accommodation to the same person for a maximum of thirty nights will be subject to VAT, on the basis that this type of […]
Peru boosts tourism investment with a new general law that introduces strategic tax advantages for ZEDT and activities outside them
The new General Tourism Law of Peru approved various tax incentives for the tourism sector with the aim of promoting and regulating the sustainable and competitive development of tourism activity. Among them, the most notable are the significant reduction of the Income Tax to 0%, 10% or 15% and additional benefits related to depreciation, deductions […]
The reform of the National Water Law redefines the use of water and raises the requirements for the tourism and hotel sector in Mexico
The recent reform of the National Water Law introduces a decisive shift in the management of water resources in Mexico, by prioritizing human consumption, reinforcing state control and tightening the regime of concessions and sanctions. This new regulatory framework has immediate and relevant implications for hotels, resorts and tourism developments, which will have to adapt […]
The Supreme Court updates its approach to the duration of certain timeshare agreements
The Supreme court has updated its approach to timeshare agreements following the amendment introduced by Organic Law 1/2025 of January 2, 2025 on efficiency measures in the public justice system. It now allows such agreements to be for longer than an indefinite-term, or than the statutory 50-year period, when they are linked to preexisting rules. […]