Tourism and Hotels
Peru boosts tourism investment with a new general law that introduces strategic tax advantages for ZEDT and activities outside them
The new General Tourism Law of Peru approved various tax incentives for the tourism sector with the aim of promoting and regulating the sustainable and competitive development of tourism activity. Among them, the most notable are the significant reduction of the Income Tax to 0%, 10% or 15% and additional benefits related to depreciation, deductions and the early recovery of the Value Added Tax.Money laundering in Mexico: a new risk focus for hotel investment
In 2026, Mexico’s hotel sector will face intensified anti–money laundering and counter‑terrorist financing (AML/CFT) expectations. The authorities will concentrate supervision on vulnerable activities such as real estate development and leasing, as well as intercompany lending, demanding effective and auditable controls. This will require hotels and chains to strengthen the real‑world effectiveness of their compliance programs.Mexico on the road to the 2026 World Cup: the legal challenge of building tourism infrastructure on time
The FIFA World Cup 2026 will place Mexico at the center of global sports tourism, with millions of visitors expected and unprecedented pressure on the hotel infrastructure of its host cities. The real challenge will not only be to invest, but to expand capacity in time and under an effective regulatory framework.The reform of the National Water Law redefines the use of water and raises the requirements for the tourism and hotel sector in Mexico
The recent reform of the National Water Law introduces a decisive shift in the management of water resources in Mexico, by prioritizing human consumption, reinforcing state control and tightening the regime of concessions and sanctions. This new regulatory framework has immediate and relevant implications for hotels, resorts and tourism developments, which will have to adapt quickly to greater compliance, sustainability and traceability obligations to guarantee the continuity of their operations and avoid legal and operational risks.The Supreme Court updates its approach to the duration of certain timeshare agreements
The Supreme court has updated its approach to timeshare agreements following the amendment introduced by Organic Law 1/2025 of January 2, 2025 on efficiency measures in the public justice system. It now allows such agreements to be for longer than an indefinite-term, or than the statutory 50-year period, when they are linked to preexisting rules. It also accepts agreements in which the subject-matter is defined through a floating system.Canary Islands region redefines vacation rentals with new law to balance tourism and residential needs
The recently approved Law on Sustainable Tourist Use of Housing introduces limits, requirements and a complex set of transitional rules to make vacation rentals compatible with access to housing and urban coexistence in the Canary Islands.ZEDT as a tool to boost private investment in the peruvian tourism sector
The new General Tourism Law of the Republic of Peru defines and regulates areas known as “special tourist development zones” (zonas especiales de desarrollo turístico or ZEDT) as a mechanism to attract private investment and strengthen prioritized tourist destinations. These zones offer tax incentives, legal certainty, and a responsible approach to territorial management, creating a stable and competitive environment for businesses. Additionally, they promote local employment, infrastructure investment, and innovation, emerging as a strategic opportunity to develop profitable projects that drive the country’s economic and tourism growth.More reliable online reviews? The new European Code of Conduct for reviews in the tourism industry
The adoption of the Code of Conduct for online ratings and reviews for tourism accommodation constitutes a new step in the fight against fake reviews. This initiative, launched by the European Commission together with digital travel platforms, hotels and consumer associations, aims to achieve greater transparency and reliability of reviews. The objective is to regain consumers’ trust in these ratings mechanisms, so that only verified guests can leave an opinion, with a view to avoiding fake reviews that harm travelers, establishments and platforms alike.The new European directive on waste reinforces the obligations to prevent food waste in hotels and restaurants
The obligations in terms of food waste management are expanded, which will require a review of the internal procedures for handling, distribution and consumption of food in hotels, restaurants and catering.