Tourist Tax for Holiday Rentals in Catalonia
Learn about the legal requirements you'll encounter as a host to rent out your holiday home in Catalonia.
- Catalonia implemented the tourist tax in 2012, which is still in force and is applied per night of accommodation.
- The tourist tax finances the maintenance, preservation, and promotion of tourist sites in Catalonia.
- Rates vary according to the type of accommodation, with tourist homes paying €1.00 per overnight stay.
- Hosts must inform and collect the tax from their guests, managing the payment to the Agència Tributària de Catalunya.
August 2024
Tourism is a thriving industry in certain parts of Europe, with a corresponding boom in holiday flats and rental properties. In the most popular regions, they’ve opted to implement a tourist tax, which was approved in Catalonia in 2012 and remains in effect today. The tourist tax has always been a contentious issue, with many facets that need explaining so hosts and guests understand its purpose and operation. Highly sought-after European cities like Rome, Paris, and Barcelona already impose a tourist tax, and more cities are likely to follow suit in the future.
What exactly is the tourist tax?
The tourist tax is simply a levy imposed by cities and/or regions when a person travels to or stays in a specific destination. When is this tax paid? Typically, it’s paid either through the airline or train ticket or as an additional fee added to accommodation costs, calculated per overnight stay. This tax is usually not excessively high for obvious reasons—it shouldn’t deter tourists—but it does accumulate a significant amount, tourist by tourist, creating a notable economic fund.
Why do we have to pay the tourist tax in Catalonia?
Catalonia is a highly touristic region, perhaps the most touristic in Spain; recent data shows it receives over 18 million tourists annually, so it’s understandable there’s regulation in place. If many tourists stay in a particular region, it incurs additional costs. This expenditure is covered in part by the tax revenue, used to maintain communal spaces, such as cleaning streets, monuments, beaches, and maintaining roads. The municipality can cover these additional costs with the extra income from the tourist tax.
This revenue goes to the administration, enabling them to cover maintenance, preservation, promotion, sustainability, regeneration, energy efficiency, and tourist services costs. A well-understood tax, by both administrations and travellers, should not be seen as bad news if it helps preserve our surroundings. Public administrations and policies bear the responsibility of managing these revenues effectively.
Current tourist taxes in Catalonia
The tourist rates currently in place in Catalonia depend on the type of accommodation or tourist rental you operate. Let’s delve into it.
In Catalonia, 5-star hotels, considered luxurious, luxury campsites, and equivalent establishments (ET1) are required to pay €3.00 per night. For 4-star hotels (ET2), the rate is €1.20. For tourist use housing (ET4), which is likely the case for those reading this article, the amount is €1.00. Other establishments and facilities (ET3) only need to pay 60 cents. Lastly, cruises also have to pay a tax ranging from €2 to €3 per night. Those under 16 years old and travellers on tourism subsidies (e.g., Imserso) are exempt from paying the tax.
It’s also worth noting that Barcelona city sets its own rules and requires payment of two different taxes: the general fee and the municipal surcharge, totalling between €3.75 and €6.25, depending on the case.
Do my guests have to pay the tourist tax if I rent out my property in Catalonia?
Yes, guests must comply with current legislation and pay the applicable fees. How do you collect them? It’s straightforward—state the exact amount of the tax separately on the final invoice you provide to guests. Specify the number of overnight stays and apply the corresponding tax.
It’s important to inform your guests of the exact amount of the tax before they make the reservation to avoid unpleasant surprises when paying. Transparency should be a valued trait at all times, as it’s highly appreciated by customers.
Managing the tourist tax
Firstly, it’s essential to gather official information on the tourist tax you’re required to apply by law. This depends, as we’ve mentioned, on two factors: the category of your holiday rental and its legal classification, and your location within Catalonia. Being in Barcelona city is not the same as being in Girona, for example.
Once you’re clear on how the tourist tax affects you, let’s move on to formal recommendations. Always maintain a register (either online, physical, or both) of entries and exits at your holiday rental, and keep all records or receipts of paid taxes. At the end of each quarter, you’ll need to settle these payments electronically with the Agència Tributària de Catalunya, using the familiar Model 950.
How does this regulation impact the holiday rental sector in Catalonia?
This question has sparked a broad and interesting debate in Catalan society and, indeed, across Spain. As always, there are supporters and detractors, highlighting both the advantages and disadvantages of an additional tax that tourists must pay to stay in a particular region or city. It’s also worth considering that tourist taxes are now prevalent across virtually all of Europe.
In Spain generally, tourist taxes are not applied, except in the regions of Catalonia and the Balearic Islands, coincidentally the most searched destinations on the internet, according to recent Google data. Currently, these are the only autonomous communities in Spain charging any form of tax to both Spanish and international tourists. However, this could change by 2024, as the tourist tax has reached the debate in regional parliaments and local councils. The era of Spain without a tourist tax could be coming to an end.
Opponents of the tourist tax argue that an additional cost for visitors could negatively impact tourist numbers, but in the case of Catalonia and the Balearic Islands, reality contradicts that fear. Today, they remain the two most visited tourist regions, at least among international travellers, despite the tourist tax being in place (in Catalonia, for over a decade).
In any case, it’s clear that both travellers and hosts desire a welcoming, respectful, cultural, sustainable tourism that promotes interaction between travellers and hosts. Holidu has always adhered to this approach, understanding that quality tourism has a positive impact on everyone involved.