The hospitality industry has been one of the sectors most affected by the coronavirus crisis due to the closure during the quarantine last spring or the slow recovery of activity, also depending between communities, capacity limits or time restrictions. But the drop in activity in this sector, one of the most important in the country, has not only affected the accounts of thousands of companies, including many SMEs. Tax collection has also seen a decline due to the drop in consumption in these establishments. Not only in VAT, but also in those known as special taxes, which are levied on specific products and that are added to the indirect taxes that all products and services have.
The differences between the OECD and the right on inheritance tax: from “praise equality” to “confiscatory”