Tourism and Hotels
The Supreme Court annuls the Single Registry for Vacation Rentals and returns control of short-term rentals to the regional authorities
The Supreme Court has partially overturned Royal Decree 1312/2024 which created the controversial Single Registry for Short-term Rentals. In its judgment of 19 May 2026, the Court held that the State lacked the competence to impose a national registry that overlapped with those already in place in the autonomous communities, as the Council of State had already warned. We analyse the European origin of the regulation, the issues it raised, what remains in force and what property owners should do next.The European Union discontinues linked travel arrangements and reorganizes the legal framework governing package travel
The new European legislation on package travel enters into force, strengthening traveler protection and simplifying the legal framework for the tourism sector. Linked travel arrangements disappear and key obligations for traders are clarified.Branded residences and homeowners’ associations (‘comunidades de propietarios’): agreement with the hotel operator
An increasing number of purchasers are showing interest in the so-called branded residences, which combine the advantages of acquiring a private home with the sophisticated design, luxury services and professional management provided by a hotel operator. A key aspect of this investment is understanding the relationship between the hotel operator and the homeowners’ association.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.