Tag: ITP
The DGT stresses the concept of autonomous economic unit in relation to indirect taxation in the hotel sector
03/11/2025
Indirect taxation on the acquisition of hotels in Spain is in a state of considerable legal uncertainty, despite the numerous binding rulings of the Directorate General of Taxes (DGT) which reiterate a solid and long-standing criterion. The core issue of this debated matter lies in determining when the transfer of a hotel property is subject […]