Spain
Tourism and climate change: a great challenge (and also an opportunity) for the sector
The impact that climate change is having on tourism requires the adoption of measures that contribute to reducing its effects, not only by complying with sustainability regulations, but also because of the opportunity that the implementation of the best environmental and social practices can represent for the future of the sector.Vacation rentals: how does the prohibition of economic or hospitality activities in community of owners (“comunidad de propietarios”) affect?
The Supreme Court has recently ruled on whether or not the rental of residential properties as vacation accommodation constitutes an economic activity and, in relation to this question, whether the statutes of communities of owners can prohibit such non-residential use.Publication of the organic law on equal representation and a balanced presence of women and men
This proposal transposes into Spanish law the European directive on improving the gender balance among directors of listed companies and related measures, although it is more demanding in its scope than the provisions in the EU act. In labor law matters, the measures envisaged for victims of gender violence are extended to include the victims of sexual violence.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.The European Committee of Social Rights concludes that compensation for unfair dismissal in Spain is inadequate and insufficiently dissuasive
The ECSR has published its decision on the UGT complaint, concluding that compensation for unfair dismissal in Spain violates article 24 of the European Social Charter.New obligations resulting from the European directive on pay transparency that companies will have to face
In a new edition of the Sustainable Garrigues Dialogues, we discuss the main changes that the new European directive on pay transparency, approved in 2023, will entail, and how Spanish companies can prepare for its transposition.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.Real Estate leasing is an economic activity even when management is outsourced, according to the Directorate General of Taxes
According to the most recent criterion of the Directorate General of Taxes (DGT), real estate leasing can be classified as an economic activity for Corporate Income Tax purposes when managed by specialized experts who have been subcontracted, even if there is not a full-time employee exclusively dedicated to its management, as literally required by law.