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There are two types of tourist rental (tourist rental with accommodation service and tourist rental without accommodation service) whose taxation will vary according to the services provided.

This law aims to promote the growth and creation of companies through measures such as the introduction of the mandatory electronic invoice, which comes into force in different periods depending on the size of the company.

It will be the responsibility of the Ministry of Education or the regional bodies to determine whether or not a subject is included in any study plan of the educational system for the purposes of applying the exemption.

The dividend distribution policy distinguishes between the profits accumulated in the company in the form of reserves and those that are distributed to the holders of the share capital in the form of dividends.

An additional legal disposition is incorporated relating to deferrals and instalments of tax debts by the AEAT (State Tax Administration Agency) which raises the regulatory rank, but does not modify the exempt limit.

The prorate rule (general or special) is an adjustment which consists of calculating the proportion of transactions right to deduct VAT in relation to the total volume of transactions carried out in the year.

All invoices, whether electronic or on paper, in structured or unstructured format, must guarantee their legibility, authenticity and integrity.

On the sale of a property, provided that the transfer value is higher than the acquisition value, the capital gain generated must be declared for non-resident income tax purposes.