Spain
The tax on stays in tourist establishments in Catalonia is modified
With the aim of tackling the housing emergency and moving towards a more sustainable tourism model, Decree-Law 6/2025 was published in the Official State Gazette on 24 May 2025, amending the Tax on stays in tourist establishments in Catalonia. This new regulation, already in force, updates rates, municipal surcharges and criteria for the distribution of the revenue collected.Recent developments in case law on anti-abuse rules
The Supreme Court has recently issued several judgments of great importance on the application of articles 13, 15 and 16 of the General Tax Law (hereinafter GTL), judgments that also affect the application of the doctrine of the so-called “second shot”.Video surveillance at work: legal keys to proper use
Article 20.3 of the Workers’ Statute allows the employer to adopt the measures it deems most appropriate to verify compliance with the employees’ labor obligations and duties. One such measure can be video surveillance. In this post we provide a practical guide on its use.Dupe influencers and the shadow of infringement: who is accountable?
“Dupe fever” has taken over social media, but it has also raised legal alarms. Influencers who promote low-cost products that try to resemble those of major luxury brands without mentioning the name of those brands or advertising agreements, are posing new legal challenges. Where can we draw the line between legitimate inspiration and unfair competition? And who can be held accountable if consumers feel misled?The Balearic Islands approve new measures to contain, monitor and improve the quality of tourist offerings
The Balearic Islands Parliament approves a new law that seeks to contain, monitor and improve the quality of tourist offerings. To this end, it has established new measures aimed at more effectively prosecuting illegal offerings. In addition, the law establishes three categories under which saturated and reconversion tourism areas can be classified, and approves special rules for the modernization of tourist establishments in tourist reconversion areas.Housing, at the heart of fiscal policy
Following the measures already approved in Catalonia (which have increased the rates of TPO and AJD mainly in real estate transactions carried out by large holders or of significant amounts), the creation of a Complementary State Tax on the Transfer of Real Estate to non-residents in the European Union, which would amount to 100% of the purchase price of the properties, is being proposed, among other measures.Key Points of the Law on the Prevention of Food Loss and Waste in Hospitality and Catering
On April 2, 2025, Law 1/2025 of April 1 on the Prevention of Food Loss and Waste was published in the BOE (Official State Gazette), aimed at preventing and minimizing food loss and waste. This law includes This law includes in its scope of application companies in the hospitality sector, amongst others.Vacation rental: Reflections on the taxation of non-residents in Spain
The correct taxation of non-resident income derived from the vacation rental of real estate in Spain requires an adequate characterization of such income, a complex task in the light of the regulation and the resolutions of the Directorate General of Taxes.