A non-residential rental agreement is primarily intended for a purpose other than satisfying the tenant's permanent housing needs. This is the case for renting out tourist flats. When you rent out tourist flats in Spain, you have the option of
Recently, the Spanish Government approved the General State Budget Law that implements significant changes in the Spanish VAT, specially with respect of the “use and enjoyment rule” which will has been greatly reduced. The main modification is that for
Last April, Spain established a new tax on non-reusable plastic packaging that will enter into force next January 1st 2023. This new tax will charge the amount of non-recycled plastic incorporated in the non-reusable containers in the Spanish territory.
