Last updated 15 February 2021 | Rates reviewed for all destinations listed. Changes include:

  • Catalonia regional tax rate increase
  • Barcelona Surcharge delayed from January 2021 until June 2021
  • Update on destinations considering

A tourism tax (tasa turística) only applies in Catalonia and the Balearic Islands.

The following destinations are considering but unknown if or when a tax will be implemented (as of 15 February 2021).

  • San Sebastián – Potentially proposed between €1 and €5 per person per night depending on star rating of accommodation. Decision postponed to a future date.
  • Segovia – Potentially proposed €1 or €2 per person per night
  • Seville – Potentially proposed €1 or €2 per person per night
  • Valencia – Proposed between €0.50-€2 per person per night depending on star rating of accommodation. Introduction potentially from 2022 but decision postponed to a future date.

Catalonia

The tourist tax (taxa turística) is decided by the regional government (Generalitat de Catalunya) using the flat rate per person, per night by accommodation type and star rating and a day tax is levied on cruise ship passengers.

The regional government has also approved Barcelona City Council to implement a Surcharge in addition to the regional tourist tax, set to be implemented on 1 June 2021. The law allows the Surcharge amount to vary up to €4 depending on the location of the accommodation, but Barcelona City Council have agreed the following fixed amounts:

2021 – €0.75 per person per night
2022 & 2023 – €1 per person per night
2024 – €1.25 per person per night

Hotel Star Rating Some Exemptions
 (per person per night, 7 nights max)      
Barcelona
(From
1 June 2021 including Surcharge*)
0.65
1.75
0.65
1.75
0.65
1.75
1.10
2.45
2.25
4.25

Children under 17,
IMSERSO holidays,
Force Majeure
Rest of Catalonia
(From 1 June 2021)
0.45
0.60
0.45
0.60
0.45
0.60
0.90
1.20
2.25
3.00

N.B. in the case of early booking of the accommodation, the applicable rate is the one in force at the time of making the reservation provided that the amount of the reservation and the tax is paid at this time.

* 1-3 stars:  €1 regional tax + €0.75 surcharge
* 4 stars:  €1.70 regional tax + €0.75 surcharge
* 5 stars:  €3.50 regional tax + €0.75 surcharge

How the tax revenue is used

The regional tax revenue is collected by the regional government (Generalitat de Catalunya) with a proportion of the revenue redistributed to local governments to be used for tourism promotion and develop tourism-related infrastructure and services. In November 2019 the Ajuntament de Barcelona announced €4.22 million of this revenue to be used to fund 7 projects in the city.

Revenue from The Surcharge is to be fully retained and managed by Barcelona City Council. The revenue is intended for similar purposes as the regional tax.

Balearic Islands (Mallorca, Menorca, Ibiza, Formentera)

The tourist tax (impost del turisme sostenible) is known as the eco or sustainable tax and is decided by the local government (municipality). The tax applies to visitors staying in commercial accommodation and cruise ship passengers. In low season (1st November to 30th April), the tax is reduced by 75%.

A webpage has been published to show which specific projects related to sustainability are funded by the tax.

Hotel Star Rating Some Exemptions
 (per person per night, 50% reduction after 8 nights)      
High season
(May-Oct)
2.002.002.003.004.00Children under 16
Low season
(Nov-Apr)
0.500.500.500.751.00Children under 16

Disclaimer: While best efforts have been made to verify the accuracy of the information, the information displayed should be used as guidance only.

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