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 […]

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 […]