Jurídicos y Administrativos

🛫 A British tourist caused an incident on a Ryanair Boeing 737 flight from Manchester to Tenerife South by smoking onboard. The event forced the crew to request police presence upon landing at the Canary airport. Air traffic controllers expressed their support for passengers and crew who endure such situations.

📌 Tribunal Supremo maintained a 2007 ruling, annulling the construction license of Isla del Paraíso 2000 SL's hotel in Yaiza, Lanzarote, along with around 20 other establishments. By 2014, a new regulation required affected parties to submit a project for incentives compliance. As of now, only four have not regularized, including Isla del Paraíso's hotel. The Supreme Court dismissed the hotel's revision appeal, citing exceeded deadlines since the 2007 verdict. In Yaiza, only four establishments remain illegal, facing potential demolition for non-compliance with the General Plan.

🏖 Imserso's tourism program introduces a €100 high season supplement. High season: October, May, June for coastal, Balearic, and getaway tourism; December, January, February for Canaries. Low season is opposite months. Single-use double rooms carry a €22-€26 per night surcharge. Additional trips within a season incur a €100 supplement each.

💼 In Spain, as of June 2023, workers are entitled to 8 weeks of parental leave to care for a child or foster child under eight years old, with four weeks being paid since August 2024. The leave is distinct from maternity/paternity leave, which lasts 19 weeks, and must be requested 10 days in advance. It can be taken continuously or intermittently but only once per child. Both employed and self-employed workers are eligible, with each parent entitled to their own 8-week period. Employers must adjust work distribution and may need to hire temporary replacements.

🏠 Generalitat de Cataluña postpones the increased tourist tax, initially set for May 1, to be processed as a law instead of by decree, delaying it by at least six months. The tax hike, agreed in February and approved in March, could see Barcelona's five-star hotel rates double from €7.50 to €15 per person per night, with the rest of Catalonia potentially reaching €11. A plan to allocate 25% of tax revenue to housing policy was proposed, with the remaining 75% split between municipalities and the regional tourism administration. The Gremi d’Hotels de Barcelona welcomes the delay, noting the tax could make Barcelona Europe's most expensive city for five-star hotels and create a competitive disadvantage compared to tax-free cities like Madrid and Málaga. ERC proposes differentiated tax hikes for Barcelona and the rest of Catalonia, with varying rates by season.

🌊 Sardinia's pristine beaches, like Tuerredda and Pelosa, now require digital reservations for summer visits starting July 2020, limiting Tuerredda to 1,100 daily visitors. Other regulated beaches include Spiaggia Rosa (closed since the 1990s), Cala Coticcio and Cala Brigantina (60 visitors), Cala Brandinchi (1,447), Lu Impostu (3,352), Cala Mariolu (700), Pelosa (1,500 with €3.50 fee), and Ogliastra beaches (300). Fines for breaches can reach €3,500.

🛫 Agencias de viajes andaluzas, representadas por FAAV, respondieron ejemplarmente al apagón del pasado lunes, reubicando pasajeros y negociando con proveedores para evitar penalizaciones. Luis Arroyo, presidente de FAAV, pide reconocimiento y apoyo específico para el sector, que enfrentó interrupciones de comunicación y reservas. Pérdidas económicas millonarias son anticipadas, incluyendo costes operativos y pérdida de reservas futuras. Agencias buscan agilizar devoluciones y compensación, y solicitan directrices claras de administraciones públicas para la protección de consumidores en emergencias.

🏠 Cataluña delayed a tourism tax hike originally set for May 1 due to legal uncertainties, with new rates to apply after parliamentary validation and law processing. The tax is settled semiannually in April and October. The increase, decided in February with Comuns to double the tax, faced pushback from ERC wanting differentiation between Barcelona's tourism and the rest of Cataluña. The tourism industry in Girona strongly opposed the decree law 6/2025 from March 25, which permits municipalities to add up to a €4 surcharge. Barcelona's Apartur association opposes the tax, fearing additional burdens on families and local tourism. Since 2012, Cataluña collected €641 million in tourism taxes, Girona contributing nearly €115 million. The hike could raise per night charges up to €5.20, plus a €1.20 municipal fee. The tourism sector represents 12% of Cataluña's GDP and almost 21% in Girona. Transparency on tax revenue spending is demanded, noting only 40% of Catalonian and 25% of Gironian municipalities publish full reports.

💸 On April 30, 2025, the article explains that the indirect estimation method is a subsidiary method used to determine the taxable base when the direct estimation or objective estimation methods are not applicable, as regulated in Article 53 of the General Tax Law (LGT). This method is imposed by the tax administration in cases of inaccurate or incomplete tax declarations, refusal to cooperate with inspectors, non-compliance with accounting obligations, or loss of accounting records due to force majeure. It relies on available data, sector standards, and other indicators like electricity consumption to calculate the tax base. Indirect estimation often occurs during tax inspections and is communicated formally, with an opportunity for the taxpayer to present objections before the definitive tax assessment is issued. Using an ERP for fiscal management is advised to help companies comply with tax regulations and optimize fiscal management.

🏖️ Travel Live to bid solo for Imserso travel program after presenting joint proposal with Seniorplan and Autocares Vera last season for Lot 1 and 3. Ávoris Corporación Empresarial was awarded all three lots for 2023-2024, with extensions for another year. New tender limits a bidder to two lots. Upcoming 2025/2026 season valued at €970,467,144.23, offers 879,213 spots, 7,056 less than previous season. Features €50 flat rate for lower pensions and mandates 36% of places to be distributed monthly to improve seasonality. Non-compliance will result in strengthened penalties.