One of the most controversial issues among holiday rental owners in the region of Catalonia is undoubtedly the tourist tax that was approved in 2012. The region was the pioneer in implementing this tax, which fuelled criticism for months in the Spanish tourism sector. However, the tourist tax is now reaching new cities around the world – after Paris, Barcelona or Rome, Seville is next, and many other cities are following this trend.
If you are currently managing or planning to launch a holiday rental business in the region, you are bound to be concerned about the formalities and characteristics of this Tourist Tax in Catalonia.
In 2019 we had already written an article to help our readers understand the Tourist Tax in Catalonia. However, over the last few years, the rate has increased and some more details have appeared. For this reason, and because the Tourist Tax in Barcelona will change again in 2024, according to the Barcelona City Council. Chekin has decided to write this article to help you understand the amounts, charges and characteristics of the Tourist Tax.
The tourist tax in Catalonia: What is it?
The tourist tax or tax on Stays in Tourist Establishments in Catalonia (IEET), according to Barcelona City Council, is a regional tax that people staying in regulated tourist accommodation pay during their stay.
This tax was introduced in 2012 in Catalonia. However, the amount of the tax payable by guests has changed over the last 10 years. Largely as a result of the COVID-19 pandemic.
Barcelona City Council stated that if the health conditions due to the COVID-19 crisis remained favourable, the surcharge on the tourist tax would start to be applied progressively from 2021, and the amount to be paid per person would increase in 2024.
But then, how much is the tourist tax in Catalonia?
How much is the tourist tax in Catalonia?
Currently, the tourist tax is between €0.60 and €3.50 per person and per unit of stay. However, the rates can change depending on the type of tourist accommodation and its location. That is, if it is located in Barcelona or elsewhere in Catalonia.
An example of a variation in rates could be in the case of a 5-star hotel. In 5-star hotels, guests will have to pay a fee of €3.50 per night, while in tourist accommodation, they would only have to pay €2.25. These prices are the general ones for Catalonia, but in case of being in Barcelona, the guest will be subject to a different surcharge by the Barcelona City Council.
This surcharge, as explained above, is not fixed. It will change depending on the type of accommodation in which the guest is staying. Moreover, as we explained in the introduction of the article, there will be a periodical increase of this tax, until 2024. According to the information shared by the Barcelona City Council, this increase will reach a maximum surcharge of 3,25€.
Tourist tax in Catalonia: Exceptions to be aware of
There are exceptions that you should be aware of. For example, the Generalitat Catalana does not oblige people under 17 years of age and travelers with a subsidy programme from a public administration in Europe to pay this fee. Therefore, these people do not have to pay the Tourist Tax in Catalonia.
It is also important to know that the Generalitat limits the payment of the tax to a maximum total of 7 days (or units of stay) per person, in the same accommodation and for a continuous period.
Guide to tourist tax rates in Catalonia
As previously explained, the amounts to be paid are different between Barcelona and the rest of Catalonia. First we will show you the tourist tax rates for Catalonia, and then for Barcelona.
- EB4 Housing for tourist use = 1,00€.
- EB1 5-star hotels, luxury campsites, luxury campsites or establishments of the same category = 3,00€.
- EB2 4-star hotels and 4-star superior hotels, or establishments of a similar category = 1,20€ EB3 Other establishments = 0,00€.
- EB3 Other establishments = 0,60€.
On the other hand, in the case of cruise ship type accommodation, these rates also apply. But the price is calculated on an hourly basis.
- CR1: More than 12 hours = 3,00€.
- CR2: 12 hours or less = 1,00€.
Finally, these rates will change in 2024. Important to set an alarm for 2 years from now 😉.
Guide to the tourist tax rates in Barcelona
In the meantime, the new tourist tax rates in Barcelona are as follows. As you will see, they are more expensive than those established for the rest of Catalonia.
- EB4: Housing for tourist use = 4,00€.
- EB1: 5 star hotels, luxury hotels, luxury campsites or equivalent category establishments = 5,25€.
- EB2: 4-star and 4-star superior hotel, and establishment or equipment of equivalent category = 3,45€ EB3: Other establishments and equipment of equivalent category = 3,45€.
- EB3: Other establishments and facilities = 2,70€.
For cruise boats:
- CR1: More than 12h = 4,70€.
- CR2: 12 hours or less = 2,70€.
Special rates: Details and tariffs
The Generalitat de Catalunya has established special rates to be applied for stays in establishments, which within a tourist recreation centre, are located in areas where gambling or betting activities are allowed.
Therefore, the rates for these special cases are as follows:
- TE1: 5-star hotels, luxury hotels, luxury campsites and establishments of equivalent category = 5,00€.
- TE2: 4-star and 4-star superior hotel, and establishment or equipment of equivalent category = 3,50€.
- TE3: Remaining establishments and facilities = 2,50€ TE3: Remaining establishments and facilities = 2,50€.
How to collect and pay the tourist tax?
- Collecting the tourist tax
If you are the owner of one or more tourist accommodation in Catalonia, you are obliged to charge the tourist tax to your guests. In order to collect the tourist tax, you will have to indicate on the invoice you issue to your guests, separately from the consideration for your services, the exact amount of the tax. You will have to indicate on the invoice the number of units of stay (days or fractions) and the tax rate applied.
For example, if your guests have paid for their stay through an intermediary, such as an OTA. You should also invoice the cost of the tax, even if it is the only reason for the invoice. Here you can find an article on everything you need to know about OTAs.
- Paying the tourist tax
The tourist tax is paid online, regardless of the method of payment used. To pay the tax, you will have to fill in Model 950. You can do this using a web form provided by the Catalan Tax Agency.
Model 950 can be complicated to understand. Do not hesitate to read our explanatory article on form 950.
The tourist tax is settled electronically, regardless of the payment method used. In order to pay the tax, you will have to fill in form 950 using a web form provided by the Catalan Tax Agency.
Model 950 can be complicated to understand. Do not hesitate to read our explanatory article on Model 950.
Settlement deadlines for the tourist tax in Catalonia in 2022
The settlement of the Catalan tourist tax must be presented every six months, in the course of two specific periods of 20 days.
- 1 to 20 April: Deadline for the self-assessment of stays that have taken place between 1 October 2021 and 31 March 2022.
- 1 and 20 October: For the period from 1 April to 30 September.
In addition, there are solutions today that allow owners or managers of tourist accommodation to automate the entire process of calculating and paying tourist taxes. We present the Chekin solution, which allows you to save time by automating the entire check-in process, thus improving the guest experience.
