Categories
Legal

A complete guide to the Tourist Tax in Spain: What it is, who must pay it and what are the consequences of non-compliance.

What is the Tourist Tax in Spain?

The Tourist Tax in Spain is a tax applied in certain tourist destinations, with the main purpose of financing conservation and sustainability projects. It is characterised by the fact that it is an economic contribution that visitors make during their stay, aimed at maintaining and protecting the natural and cultural environment of the place.

The money collected through the Tourist Tax is directly invested in actions that promote environmental conservation and sustainability. This can range from the protection of natural areas, to projects to improve energy efficiency or promote the use of renewable energies.

Tourist Tax plays a crucial role in promoting responsible tourism. By paying it, travellers contribute to the care and preservation of the natural and cultural resources of the destination they visit. It raises awareness of the environmental impact of tourism and encourages visitors to adopt more environmentally friendly behaviour.

Where is the Tourist Tax paid in Spain?

The tourist tax, also known as ecotax, is applied in several regions of Spain. However, two prominent tourist destinations where this tax is levied are Catalonia and the Balearic Islands.

In Catalonia, the implementation of the tourist tax became effective from 2012. Visitors must pay a fee that varies depending on the category of accommodation and location. It ranges from 0.60 euros to 3.50 euros per night and person.

On the other hand, in the Balearic Islands, the Tourist Tax was introduced in 2016. Here, the amount to be paid depends on the season (high or low) and the type of accommodation, ranging from 0.25 euros to 2 euros per night and person in high season.

As for how this tax is paid, in both regions it is generally collected at the end of the stay, being the responsibility of the establishment to collect it and its subsequent declaration to the tax authorities.

It is important to bear in mind that each Spanish autonomous community has its own rules and rates with regard to the Tourist Tax, so it is always advisable to find out more before travelling.

Thus, although both Autonomous Communities (Catalonia and Balearic Islands) charge a tourist tax, there are significant differences in terms of how much and how it is paid.

At Chekin, we are well-aware that calculating tourist taxes is a complex and tedious process. There are many parameters involved that vary between regions and countries. But don’t worry, our software calculates them automatically for you.

What VAT is levied on the tourist tax?

The Tourist Tax, also known as ecotax, is subject to a value added tax (VAT) in Spain. This tax has a tax rate of 10%. This means that 10% of the total amount of the tourist tax goes to VAT.

It is important to note that this VAT is not added to the amount of the Tourist Tax, but is included in the final amount paid by the tourist. For example, if the Tourist Tax is 2 euros per night in an accommodation, the VAT would be 0.20 euros.

This percentage of VAT on the Tourist Tax is fixed and does not vary according to factors such as the type of accommodation or the season. In fact, it is applied uniformly to all transactions related to the tourist tax.

Payment of VAT is compulsory and non-compliance may lead to penalties. As with the Tourist Tax itself, it is the responsibility of the accommodation owner to collect this VAT and remit it to the tax administration.

Which cities have a tourist tax?

In Spain, several cities and regions have implemented the tourist tax to finance sustainability and conservation projects. In Catalonia, the cities of Barcelona, Girona, Tarragona and Lleida apply this tax to visitors. Each city has its own charging system and rates vary depending on the type of accommodation and the season. You can find our legal guide for Catalonia to make sure your property meets all requirements such as Tourist Taxes.

The Balearic Islands have also adopted the ecotax. In this case, Palma de Mallorca, Ibiza and Menorca are destinations where this tax is charged to tourists. As in Catalonia, the rates may depend on the type of accommodation and the season.

It is important to note that the money collected through the tourist tax is used to finance projects that seek to preserve the environment and promote more sustainable tourism in these regions. In the following section, we will focus on who is obliged to pay this tax.

How can I automate the Tourist Tax collection process?

To facilitate the collection of the ecotax, there are tools that allow you to automate this process. One of these is Chekin, a digital platform that allows you to manage guest registration and payments, including the collection of ecotax. This tool is especially useful if you manage multiple properties or if you don’t live close to your holiday properties to be able to do it remotely.

With Chekin, you can:

  • Automate the Tourist Tax calculation based on guest data and local regulations.
  • Ask your guests to pay the tourist tax during online check-in.
  • Manage your collections and collect the tourist tax in an automated way thanks to Chekin.

Adopting this technological solution can save you time and avoid errors in the calculation and collection of the ecotax. Remember, it is not only about complying with your tax obligations, but also about contributing to sustainable tourism.

Who has to pay the Tourist Tax in Spain?

The payment of the Tourist Tax in Spain is an obligation for all tourists over 16 years of age who stay in tourist establishments, from hotels to tourist flats, campsites and cruises. Even those who stay overnight in their private boat in the waters of the Balearic Islands are subject to this tax.

There are specific categories of individuals and entities that are obliged to pay. Owners of tourist establishments are responsible for collecting the Tourist Tax from their guests and transferring it to the government.

However, there are some exceptions as to who is exempt from paying the Tourist Tax. For example, persons with a recognised disability of 33% or more and their companions, children under the age of 16, people travelling for work purposes, or those in urgent or emergency situations are exempt from payment.

There are also specific situations where the Tourist Tax is not required. If an individual stays for a long period (more than 20 consecutive days) in the same establishment, the days from the 20th day onwards are exempt from payment.

Thus, it is important to be aware of the rules and regulations regarding the payment of the ecotax to avoid any inconvenience during your stay.Tourist Taxes by Chekin calculates the tourist rates for any place in the world, automatically meeting the official requirements of your country or region.

How much is the Tourist Tax? Amount at each site and exceptions

The ecotax, also known as tourist tax, varies depending on the location and type of accommodation. In Catalonia, for example, the amount can range from €0.60 to €3.50 per person per night, while in the Balearic Islands the amount can be as much as €2 per night.

There are certain exceptions to this general rule:

  • Children under the age of 16 are exempt from this fee.
  • In the Balearic Islands, during the low season (November to April), a 50% discount applies.
  • Long term accommodation: if the stay exceeds 12 days, a 50% discount will be applied from the 13th day onwards.

These amounts serve as a reference to understand how much the Tourist Tax could be. However, it is crucial to consult updated local rates to get an accurate figure and to be aware of any changes in exceptions or discounts.

What happens if I do not pay the Tourist Tax?

Failure to pay the Tourist Tax can lead to severe legal consequences. It is important to understand that this tax is not optional, but a legal duty for certain tourists and accommodation establishments.

Penalties or fines vary depending on the location and the seriousness of the infraction. For example, in the Balearic Islands, the fine can be up to 400,000 euros for tour operators who do not charge the Tourist Tax.

In Catalonia, fines can be equally high for those who evade this tax.
Moreover, repeated non-compliance can lead to additional restrictions and possible legal action. One notable case is that of a hotel in Mallorca that was forced to close for five days for non-payment of the Tourist Tax.

It is crucial to understand the importance of compliance with the Tourist tax , also known as ecotax, not only to avoid legal sanctions, but also to contribute to the sustainable development of tourist regions.

When is Tourist Tax levied?

The specific time at which the Tourist Tax is charged may vary depending on the location. Generally, this fee is charged at check-in or upon arrival at the accommodation. However, in some cases, it may be included in the total price when booking.

In relation to tax administration, the collection and management of the Tourist Tax is carried out by the relevant local authorities. These funds are then transferred to the treasury and earmarked for conservation and sustainable projects.

The funds raised through the ecotax play a crucial role in financing sustainable and conservation projects. These projects can address a variety of issues important to the local community, such as the conservation of protected natural areas, improvements to tourism infrastructure or environmental education programmes.

How much is the tourist tax in Catalonia?

The tourist tax in Catalonia varies depending on the type of accommodation and the season. For a 5-star hotel, the rate is 3.50 euros per night during the high season. In the case of tourist flats, you pay 2.25 euros per night all year round.

It is important to note that this amount collected is used to finance projects linked to sustainable tourism in Catalonia. These can range from the preservation and improvement of natural and cultural spaces to initiatives to promote responsible tourism.

This tourism tax model seeks to balance the impact of tourism with the benefits it brings to the region. It ensures that each visitor contributes directly to maintaining and enhancing the unique and attractive features of Catalonia that have led to its choice as a destination.

How much tourist tax do you pay in the Balearics?

If you plan to visit the beautiful Balearic Islands, it is important to be aware of the tourist tax you will have to pay. The specific amount varies according to the season and type of accommodation. In high season (May to October), five-star hotels and four-star superior accommodation charge a daily rate of €4.00 per person, while holiday homes charge €2.00. During the low season, these rates are halved.

It is worth mentioning that these funds raised are used to promote sustainable tourism and protect the unique natural and cultural heritage of the Balearics. Thus, by paying this fee, you are directly contributing to the conservation of these paradisiacal Spanish destinations.

Who pays the Tourist Tax in Catalonia?

In Catalonia, the tourist tax is the responsibility of visitors over the age of 16. This obligation falls mainly on tourists staying in any type of tourist accommodation establishment, which includes hotels, tourist flats, rural houses, campsites and cruise ships.

It is important to note that there are some exceptions to consider. For example, people staying in tourist accommodation establishments located within the Ebro Delta Natural Park are not subject to this tax.

In addition, guests who prove that they are undergoing medical treatment during their stay are also not obliged to pay it. These details are crucial to understand who is exempt from paying the tourist tax in Catalonia.

Who pays the Tourist Tax in the Balearics?

In the Balearic Islands, the ecotax is a liability that falls mainly on tourists. In general, anyone staying in a registered accommodation establishment, such as hotels, tourist flats and similar places of accommodation, is obliged to pay this tax.

Visitors of all ages are subject to the tax, although there are certain exceptions. For example, Balearic residents staying in a tourist establishment on the islands are not obliged to pay the eco-tax. In addition, children under the age of 16 are also exempt from payment.

In summary, it is essential to understand who is obliged to pay the ecotax in the Balearics to avoid misunderstandings and to ensure compliance with this sustainability-oriented measure.