Lo que Hacienda VIGILA en 2026 | Jorge Arbex - Socio Fiscal Cuatrecasas | BorealCAST

Can the right tax structure completely transform the profitability of a tourism business, campsite, glamping resort, or family-owned company? In this episode of BorealCAST, we sit down with Jorge Arbex, Tax Partner at Cuatrecasas in Madrid, to explore how tourist rentals, holding companies, REITs (SOCIMIs), tax residency, VAT, family businesses, and business acquisitions are really taxed in Spain. A must-watch conversation for tourism entrepreneurs, campsite owners, investors, and hospitality executives looking to grow while avoiding costly mistakes. EPISODE SUMMARY In this episode of BorealCAST, we dive into one of the most important topics in the tourism industry: taxation applied to businesses, real estate assets, holiday rentals, camping, glamping, hospitality, and investment. Jorge explains when a tourist rental is treated as passive rental income, when it becomes an economic activity, what changes when operating through a company, and why VAT can dramatically impact the profitability of an investment. We also discuss SOCIMIs (Spain's REIT structure) as a real estate investment vehicle, the difference between general income and savings income tax bases, the risks of assuming Airbnb does not share information with the Spanish Tax Agency, and the growing importance of international tax transparency. One of the central themes of the episode is the holding company structure: when it makes sense, when it can become problematic, how it can be used to reinvest profits, manage risk, organize family businesses, and prepare for a future exit or sale. We also cover family businesses, inheritance planning, wealth taxation, Spanish tax residency, self-employed taxation, the new VAT framework, due diligence, and key considerations when buying or selling a tourism business with legal certainty. TOPICS COVERED • Tax strategies for camping and hospitality businesses • Tourist rentals, Airbnb, and digital platforms • Individual ownership vs corporate structures • VAT on real estate, accommodation, and tourism services • SOCIMIs and real estate investment • Income tax and capital gains taxation • International tax transparency and tax authorities • Holding companies and corporate structures • Family businesses, succession, and gifting strategies • Wealth tax and large fortunes tax • Spanish tax residency and relocation • International tax risks • Self-employed taxation and the new VAT regime • Due diligence before acquiring a business • Preparing a tourism company for investment or sale Let us know in the comments. ABOUT BOREALCAST BorealCAST is the podcast where we interview CEOs, entrepreneurs, founders, executives, and industry experts from the camping, hospitality, tourism, glamping, caravanning, and family business sectors. Our goal is to uncover how innovation, technology, sustainability, automation, strategy, and leadership are transforming the future of leisure tourism. Each episode delivers practical insights on leadership, business growth, revenue management, customer experience, artificial intelligence, digital transformation, taxation, investment, hospitality management, and scalable business models. FOLLOW ME ON SOCIAL MEDIA Instagram:   / reels   LinkedIn:   / boreal-ice-vending-alberto-angulo   TikTok: https://www.tiktok.com/@alberto_hielo... Website: https://www.borealicevending.com/ CHAPTERS 00:59 Welcome from Cuatrecasas 02:10 Traditional rental vs tourist rental 04:20 When a property becomes a business 06:08 SOCIMIs and professional real estate investing 09:05 Income tax, dividends, and capital gains 12:07 Renting your home on Airbnb 15:03 The VAT cost many investors overlook 18:16 Digital platforms and tax authorities 21:05 Foreign accounts and tax transparency 24:03 What is a holding company? 27:02 Myths about selling after creating a holding structure 30:06 Tax authorities and real tax risks in 2026 33:03 Dividends, reinvestment, and tax efficiency 36:08 When a holding company can be challenged 39:04 Every structure needs a strategy 42:08 Family business, succession, and wealth planning 45:02 Documentation does not replace reality 48:03 Tax residency in Spain 51:02 International treaties and dual residency 54:03 Regional tax differences and relocation 57:02 Self-employed taxation and the new VAT regime 60:03 Due diligence before acquiring a business 63:03 Closing remarks and next conversation SEO HASHTAGS #HoldingCompany #Taxes #SpanishTaxAgency #BorealCAST #Cuatrecasas #TaxPlanning #Camping #Hospitality #Tourism #Glamping #SpainTourism #HolidayRentals #FamilyBusiness #Airbnb #VAT #IncomeTax #RealEstateInvestment #SOCIMI #BusinessGrowth #HospitalityManagement #Entrepreneurship #BusinessPodcast #TourismIndustry #Leadership #InvestmentStrategy