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Hotels & Leisure

Hotels & Leisure


The tourism industry in Colombia has experienced a significant growth in recent years.. Taking into account the geographical and cultural characteristics of Colombia, tourism seeks to consolidate itself as one of the most relevant and productive sectors of the national economy. Particularly, the hotel industry in Colombia has a very special potential, not only because of the previously mentioned aspects, but because it has significant tax benefits.

CMS Rodríguez Azuero and its Partners have advised operators, promoters and investors of several important hotel projects in Colombia. Our Partners have accompanied processes of constitution, construction and operation of hotel and leisure projects throughout the country. Specifically, the Firm has an extensive experience on advising the structuring, development and operation of convention centres, shopping centres, relaxation centres and in the generation of legal vehicles and frameworks that are appropriate for a long-term exploitation of useful assets. The Firm has also designed and accompanied the operation of financial saving schemes for traveling, as well as for foreign investment schemes in hotel projects.

CMS Rodríguez-Azuero provides specialized and comprehensive advice to its clients, from the structuring phase of the project until its completion and operation. For the development of hotels and leisure projects, the Firm offers advice to the client in a broad series of topics, including tax, corporate, regulatory, labour, fiduciary and real estate matters.

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17 March 2020
Golden shares: To what ex­tent could they be ab­us­ive?
The con­trac­tu­al free­dom provided by Law 1258, 2018 to the So­ciedad por Ac­ciones Sim­pli­ficada (S.A.S.) is so wide that from its in­cor­por­a­tion the share­hold­ers may cre­ate tail­or­made shares, in­clud­ing the...
21 February 2020
Chal­lenges and Op­por­tun­it­ies for the con­struc­tion sec­tor with the new as­bes­tos...
The Con­gress of the Re­pub­lic of Colom­bia, through Law 1968 of Ju­ly 11, 2019, pro­hib­ited the use of as­bes­tos in the na­tion­al ter­rit­ory in or­der to pre­serve the life, health, and en­vir­on­ment of work­ers...
24 January 2020
It is com­mon for en­tre­pren­eurs to fo­cus all their ef­forts in the de­vel­op­ment of their product or ser­vice. Due to this, vi­tal leg­al is­sues are of­ten left in second place, es­pe­cially dur­ing the ne­go­ti­ation...
10 December 2019
Bogotá's Land Plan­ning Plan
On Novem­ber 2nd, the Coun­cil of Bogotá de­cided not to ap­prove the draft re­vi­sion of the Bogota Ter­rit­ori­al Plan (POT), which was presen­ted to that en­tity on Septem­ber 8 by the ad­min­is­tra­tion of may­or...
05 November 2019
Pay­ment of di­vidends us­ing means dif­fer­ent than money
Art­icle 455 of the Colom­bi­an Code of Com­merce reg­u­lates the pay­ment of di­vidends us­ing means dif­fer­ent than money. The pur­pose of this art­icle is to present a brief ana­lys­is of the dif­fer­ent means, be­sides...
09 September 2019
On the in­come Tax ex­emp­tions for hotel pro­jects
On June 14, 2017, the Con­sti­tu­tion­al Court gran­ted a law­suit against Para­graph 1 of Art­icle 100 of Law 1819 of 2016 (Struc­tur­al Tax Re­form). The law­suit was filed by Mr. Gust­avo Ad­olfo Toro Velasquez...
05 August 2019
Ex­ploit­a­tion of land in Colom­bia
To this day, Colom­bia has not im­ple­men­ted a com­pre­hens­ive ter­rit­ori­al policy that al­lows an ef­fi­cient use of land in the coun­try. This is the case, among oth­er is­sues, be­cause of the ab­sence of suf­fi­ciently...
08 July 2019
The change of con­trol clauses in the con­text of the free ne­go­ti­ab­il­ity...
It is com­mon in con­tinu­ing con­tracts to agree on the ob­lig­a­tion for the con­tract­or to seek pri­or au­thor­iz­a­tion from the pub­lic en­tity if there is a change of share­hold­ing con­trol (change of con­trol clause)...
07 June 2019
On­line Prop­erty Auc­tion
In re­cent years, the Colom­bi­an real es­tate mar­ket has evolved with tech­no­logy, cre­at­ing new ways to ac­cess and in­ter­act with it. A clear ex­ample of this in Colom­bia, is the emer­gence and pop­ular­ity of...