Tag: tax
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 […]
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 […]
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 […]