Jurídicos y Administrativos

💸 In the Balearic Islands, leftist parties propose doubling the Sustainable Tourism Tax (ITS) to 5-10 euros per person per day and eliminating tourism promotion in the 2025 budget. Former Tourism Minister Iago Negueruela leads the initiatives, facing backlash due to their potential negative impact on the tourism sector. A new tax bracket is suggested for recreational rental boats over ten meters, charging ten euros per passenger per day. Més per Mallorca's over 200 amendments aim to redirect funds to research, Catalan language promotion, free public transport, and environmental protection. Additional proposals include enhancing the Balearic Housing Institute (IBAVI) for social rentals and converting outdated hotels into social housing to address the housing crisis.

🚨 On November 29, 2024, the article addresses the essential nature of business contingency plans, particularly for industries prone to risks like accidents or emergencies affecting machinery or production. A business contingency plan extends beyond health and safety, aiming to ensure business continuity and minimize operational, legal, and financial impacts. It covers emergency responses, including evacuation, recovery, and communication. The process of creating a contingency plan involves identifying risks, defining critical resources and functions, establishing roles and responsibilities, creating response procedures, developing recovery plans, designing communication strategies, training personnel, conducting drills, and continuously updating the plan. The article differentiates between reactive contingency plans and proactive risk management plans, noting common mistakes like underestimating risks and the importance of advanced ERP systems for protecting data and preventing information loss.

💰 Starting Monday, under Real Decreto 933/2021, accommodation and vehicle rental companies as well as travel agencies in Spain must report customer reservation data to the Ministry of Interior. The decree mandates a detailed registry of information, including business and traveler details and transaction specifics. Noncompliance with documentation or communication obligations may lead to fines ranging from €100 to €30,000, depending on the severity of the violation. The digital record must be kept for three years post-service completion.

✈ IAG received the first €25 million from the Spanish tax authorities in early 2024 after a Supreme Court ruling against the 2016 tax reform. The total expected refund, including pending claims for fiscal years 2016-2022 and 2023, is €190 million. This comes as the government faces potential refunds totaling €9 billion due to the legislation's annulment, with companies like Telefónica also set to benefit significantly.

📌 South presenta su tercera oferta de ERE, afectando a 1.499 trabajadores de la división de handling de Iberia. Fecha límite para la respuesta sindical: 29 de noviembre. Oferta prejubilación a partir de 60 años hasta el 31 de diciembre de 2026 con 50% del salario regulador. Incluye convenio especial y pago del 4,70% de cotizaciones en desempleo. Mantenimiento de aportaciones a Loreto Mutua y Concierto Colectivo hasta jubilación, derecho a billetes, y revalorización del 1%. Bajas incentivadas a 21 días por año trabajado.

📦 Víctor de Aldama and Javier Hidalgo shared a personal relationship beyond their professional ties, evident from recorded conversations by the UCO where Aldama invited Hidalgo to join him on a boat outing. Hidalgo, former CEO of Globalia, lamented spending €5,000 on a fast boat rental, implying a missed opportunity to save the money. The interactions also reveal discussions about the progress of Air Europa's rescue, with Aldama updating Hidalgo on negotiation advancements.

💸 On November 27, 2024, insights into Spanish corporate taxes were discussed. Businesses must navigate taxes such as the 25% Corporate Tax (Impuesto sobre Sociedades, IS) and Value Added Tax (IVA) with general (21%), reduced (10%), and super-reduced (4%) rates. Local taxes like Property Tax (IBI) and Economic Activities Tax (IAE), exempt for firms earning under 1 million euros, also apply. Tools like fiscal software can automate tax model calculations, enhancing accuracy and efficiency in tax compliance and management.

🔔 Cehat will take legal action against Royal Decree 933/2021, set to become effective on December 2, due to the lack of government response and the negative impact on the hotel industry and travelers. Hoteliers have sought dialogue since a meeting on October 4, yet there's no official communication or detailed procedures with less than a week before the decree's enforcement. The decree complicates administrative processes for guests, affecting their lodging experience.

✈ In December 2024, the Hidalgo family prevented the legal dissolution of Air Europa by injecting €65 million through Globalia. Air Europa had until December 31 to restore its equity balance. IAG, holding 20% of Air Europa's capital, has until the second week of December to decide on participating in the capital increase, potentially facing a dilution of its stake. Despite a €165 million profit in 2023, Air Europa had a net consolidated negative equity of €455.3 million and must repay over €600 million in loans, including a €475 million state bailout due by 2026.

📌 German tour operator We-Flytour, based in Heilbronn, declared bankruptcy; all trips from November 26 cancelled. Approximately 1,500 tourists affected, mainly those planning to travel to Mallorca. The German Travel Insurance Fund (DRSF) ensures repatriation and refunds for cancelled reservations. Financial issues due to a change in credit card service provider after Get Net, a Santander subsidiary, withdrew, leading to liquidity problems and loss of key business partners. Emergency hotline available at +49 (0)69 9588 4076.