Spain
Work center or place of work? A difference that marks important legal obligations
Determining whether a physical space where one or more employees provide services is a work center is crucial because this qualification gives rise to several specific formal obligations, which do not exist if it is not and it is just a mere place of work.Another look at tourism land use: In Andalucía and the Canary Islands
Growing pressure on the housing market has made regions such as Andalucía and the Canary Islands review their land use rules. This article looks at the latest measures adopted to change from tourism to residential use and vice versa, in an attempt to adapt urban planning to the current needs of society and the market.The hearing procedure is essential when the settlement or penalty proposals are rectified
According to the case law of the Supreme Court, it is necessary to offer a new hearing when a proposal to impose a penalty is rectified (even to reduce it), so that its omission determines the nullity of everything that has been done. The Audiencia Nacional has already concluded in the same way when it is a question of rectifying a settlement proposal.International Day for the Elimination of Racial Discrimination: an overview of the legislation applicable in Spain
In the week in which the International Day for the Elimination of Racial Discrimination is observed, we review the main international, European and Spanish regulations that seek the elimination of racial discrimination in the workplace.How to turn the new AI Act into a competitive edge in the tourism industry
The EU Artificial Intelligence Act brings both a challenge and an opportunity for the tourism and hospitality industry. Companies that understand and adopt these new legal obligations correctly will both avoid legal and economic risks and position themselves as leaders, as well as differentiating themselves to consumers with growing concerns about privacy and the ethics of technology.The DGT stresses the concept of autonomous economic unit in relation to indirect taxation in the hotel sector
Indirect taxation on the acquisition of hotels in Spain is in a state of considerable legal uncertainty, despite the numerous binding rulings of the Directorate General of Taxes (DGT) which reiterate a solid and long-standing criterion.