Tourism and Hotels
The new Customer Service Law reshapes consumer protection: what’s changing and how to prepare
In sectors where the customer experience is built on dozens of micro-interactions, the quality of customer service can make all the difference. Law 10/2025 establishes, for the first time in Spain, a comprehensive framework for how companies must organize, provide, and demonstrate the quality of their customer service. Adapting to these new obligations poses significant challenges that must be addressed as a cross-functional initiative involving operations, sales, legal, quality, and technology departments.The European Union’s Data Act and its impact on the tourism sector
The new European Data Framework transforms the role of hotels in the digital economy. The Data Act gives back to establishments control over the information generated by their connected systems and opens opportunities to innovate, optimize costs and strengthen their competitiveness.The new coastal regulations may put an end to the extensions of maritime-terrestrial concessions
Extensions of concessions along the Spanish coastline are under European pressure. Following several rulings inspired by the case law of the European Court of Justice and infringement proceedings brought by the European Commission, the Spanish Government is preparing to reform the coastal regulations to require prior tendering for their award and extension.What non-European investors in the Spanish hotel sector need to know regarding foreign direct investment (FDI) control in Spain
During 2025 hotel investment in Spain broke a record by going above €4 billion (+ 21% higher compared to 2024). The investor profile encompasses hotel groups, family offices, private investors, funds and investment firms. Although home investors took center stage once again, international capital also played an important role, predominantly European investors, although capital from non-European countries also made a showing. Where there are potential non-European purchasers it is essential to discuss the foreign direct investment or FDI rules from when negotiations begin.The EU promotes the elimination of the VAT exemption on short-term rentals
Directive (EU) 2025/516 introduces a significant reform in the VAT scheme applicable to short-term rentals, which is set to take effect on July 1, 2028. The reform will mean that rentals of accommodation to the same person for a maximum of thirty nights will be subject to VAT, on the basis that this type of rental has a similar function to the hotel sector. In addition, the role of digital platforms in collecting VAT is strengthened. It will be necessary to closely monitor the adaptation of this Directive to Spanish law in order to determine its final scope.Peru boosts tourism investment with a new general law that introduces strategic tax advantages for ZEDT and activities outside them
The new General Tourism Law of Peru approved various tax incentives for the tourism sector with the aim of promoting and regulating the sustainable and competitive development of tourism activity. Among them, the most notable are the significant reduction of the Income Tax to 0%, 10% or 15% and additional benefits related to depreciation, deductions and the early recovery of the Value Added Tax.Money laundering in Mexico: a new risk focus for hotel investment
In 2026, Mexico’s hotel sector will face intensified anti–money laundering and counter‑terrorist financing (AML/CFT) expectations. The authorities will concentrate supervision on vulnerable activities such as real estate development and leasing, as well as intercompany lending, demanding effective and auditable controls. This will require hotels and chains to strengthen the real‑world effectiveness of their compliance programs.Mexico on the road to the 2026 World Cup: the legal challenge of building tourism infrastructure on time
The FIFA World Cup 2026 will place Mexico at the center of global sports tourism, with millions of visitors expected and unprecedented pressure on the hotel infrastructure of its host cities. The real challenge will not only be to invest, but to expand capacity in time and under an effective regulatory framework.The reform of the National Water Law redefines the use of water and raises the requirements for the tourism and hotel sector in Mexico
The recent reform of the National Water Law introduces a decisive shift in the management of water resources in Mexico, by prioritizing human consumption, reinforcing state control and tightening the regime of concessions and sanctions. This new regulatory framework has immediate and relevant implications for hotels, resorts and tourism developments, which will have to adapt quickly to greater compliance, sustainability and traceability obligations to guarantee the continuity of their operations and avoid legal and operational risks.