Category: Legislation
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 […]
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 […]
Mexico City sets new obligations for hosts offering accommodation services via digital platforms
The new requirements include issues such as the necessary registration of both hosts and digital platforms in the registers managed and operated by the Mexico City Ministry of Tourism. On April 4, 2024, a Decree was published amending the name and reforming and adding various provisions to the Mexico City Tourism Law, with a view […]