Tag: vat
ViDA (VAT in the Digital Age) project: Which of its components will have the greatest impact on the tourism industry?
04/10/2025
A new EU directive known as the VAT in the Digital Age (ViDA) package has been published, bringing a major change to the common system of VAT in the European Union, with particular impact on the digital and tourism industries. Council Directive (EU) 2025/516 of 11 March 2025 amending Directive 2006/112/EC as regards VAT rules […]
Spain: 24-hour telephone assistance during the stay in tourist apartments does not prevent the application of the VAT exemption
09/26/2024
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 […]