Our most illustrious plagiarist (to date)

Raymundo LarraĆ­n Nesbitt, May, 31. 2019

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Article copyrighted © 2019. Plagiarism will be criminally prosecuted.

By Raymundo Larraín Nesbitt
Lawyer - Abogado
1st of June 2019


Normally I’d grow irritated on catching a plagio.

But this weeks’, erm let us politely call it ‘loosely inspired’ text, managed to pull off a smile from me when I saw who it was: the Spanish Tax Office!

I must admit I feel flattered.

With well over 270 tax & legal articles published since 2004 in several hundred websites, magazines and newspapers, we’ve caught over 1,300 individuals and companies plagiarizing us over the years. Every week we catch an average of two. Every article and blog post we write is painstakingly registered for copyright before it’s published (such as this one); any discussion over authorship rights ends before it even begins.

Spot the differences


Our tax blog published originally on the 21st June 2018: Holiday lettings: with or without VAT?

However, if you offer any of the following services listed below, your rental may be regarded by the Spanish Tax Office as assimilated to offering hotel accommodation:

  • Concierge service.
  • Daily changing of bed linen.
  • Daily changing of bath towels.
  • Daily cleaning of property/room.
  • Room service (food and beverage), catering.
  • Bed & Breakfast.
  • Other ancillary hotel services such as: daily press, laundry cleaning, luggage storage service, accommodation booking (holiday reservation).
  • Other.”



Spanish Tax Office’s website: PRIVATE HOLIDAY HOME RENTALS


In other words, accommodation services, in contrast to property rental, normally include the rendering of services such as concierge and permanent and continuous customer service in a space allocated for this purpose, daily cleaning of property/room and accommodation, daily changing of bed linen and bath towels as well as other services (laundry, luggage storage service, daily press, accommodation booking (holiday reservation), etc.) …”

In particular, as well as the aforementioned ancillary services in the hotel industry, services such as daily cleaning of the property/room and the daily changing of bed linen and bath towels in the property are also included.”


Related articles

Plagiarism: Flattery or Just Plain Stealing? – 7th May 2010

Plagiarism: Flattery or Just Plain Theft? – 8th October 2016