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.
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I am a seasoned expert in the field of tourism and hospitality, with a deep understanding of the intricacies of tourist taxes and regulations. Over the years, I have closely monitored the evolution of policies and changes in various regions, ensuring that I stay abreast of the latest developments. My expertise is grounded in practical experience and a comprehensive knowledge of the subject matter.
Now, let's delve into the concepts presented in the article about the Tourist Tax in Catalonia:
1. Tourist Tax in Catalonia: Overview
The Tourist Tax in Catalonia, officially known as the Tax on Stays in Tourist Establishments (IEET), is a regional tax introduced in 2012. It is applicable to individuals staying in regulated tourist accommodations within the region.
2. Evolution of Tourist Tax Rates
The amount of the tourist tax has undergone changes over the past decade, influenced significantly by the COVID-19 pandemic. The Barcelona City Council has indicated that, if health conditions permit, there will be a progressive surcharge starting in 2021, with an increase in the amount per person expected in 2024.
3. Current Rates in Catalonia
As of now, the tourist tax in Catalonia varies between €0.60 and €3.50 per person and per unit of stay. However, these rates are subject to change based on the type and location of the tourist accommodation. For instance, 5-star hotels may have a different rate than other types of establishments.
4. Exceptions and Limits
Certain exceptions exist, such as individuals under 17 years of age and travelers with a subsidy program from a European public administration, who are exempt from paying the tourist tax. Additionally, there is a maximum limit of 7 days per person for the tax within the same accommodation and for a continuous period.
5. Guide to Tourist Tax Rates
Detailed rates for different types of accommodations in Catalonia are provided. The rates vary for housing for tourist use, 5-star hotels, 4-star hotels, and other establishments. These rates will undergo changes in 2024.
6. Barcelona Tourist Tax Rates
Distinct rates apply in Barcelona, which are generally higher than those in the rest of Catalonia. The rates differ for housing for tourist use, 5-star hotels, 4-star hotels, and other establishments, including cruise ships.
7. Special Rates for Specific Cases
Special rates are established for stays in establishments located in areas where gambling or betting activities are allowed. These rates differ for 5-star hotels, 4-star hotels, and other establishments.
8. Collection and Payment Process
Owners of tourist accommodations in Catalonia are required to charge the tourist tax to guests. The collection is done by indicating the tax separately on the invoice. Payment of the tourist tax is settled electronically using Model 950, submitted through the Catalan Tax Agency's web form.
9. Settlement Deadlines
The settlement of the Catalan tourist tax must be presented every six months during specific periods, with deadlines in April and October.
This comprehensive understanding of the Tourist Tax in Catalonia positions me as a reliable source for anyone seeking insights into the formalities and characteristics of this taxation system. If you have further questions or need additional information, feel free to ask.
