Dear Sir or Madam,
As you already might know, the Balearic Parliament has recently passed Law 2/2016 on the Taxation of Tourist Accommodation on the Balearic Islands, which is set to enter into force next 1st July 2016. This tax will be applied to anyone staying in a tourist accommodation located on the Balearic Islands.
The tax will range between 50 cents and 2 Euros per person per day/part of a day depending on the type and category of accommodation, as listed below:
Types of tourist accommodation € / day or part of a day
(a) 5-star, 5-star luxury and 4-star superior hotels, city hotels and aparthotels €2
(b) 4-star and 3-star superior hotels, city hotels and aparthotels €1.5
(c) 1, 2 and 3-star hotels, city hotels and aparthotels €1
(d) 4-key and 4-key superior tourist apartments €2
(e) 3-key superior tourist apartments €1.5
(f) 1, 2 and 3-key tourist apartments €1
(g) Non-residential accommodation establishments of tourism-residential companies €2
(h) Tourist holiday homes and homes subject to tourist stay marketing €1
(i) Rural hotels, agrotourisms and interior tourism accommodation €1
(j) Hostels, pensions, inns and camping sites €0.5
(k) Lodges and refuges €0.5
(l) Any other establishment of a “tourist character” €1
(m) Tourist cruise ships €1
During low season (between 1st November and 30th April of the following year) the tax will be discounted by 50%. In addition, after nine days of any stay, the rate will also be cut by 50%. Children under the age of 16 are exempt from paying the tax.
Therefore, any natural person (over the age of 16) staying in a tourist accommodation on the Balearic Islands is obliged to pay the before mentioned tax to the owner of the establishment where he/she is staying.
As a mediator, you bear the subsidiary responsibility for paying the tax and, consequently, you are entitled to act as a representative of taxpayers in that respect. Therefore, we suggest that you read article 7 of Law 2/2016 on the Taxation of Tourist Accommodation on the Balearic Islands, a copy of which is enclosed herewith.
Furthermore, considering the large amount of questions that you might have regarding the new tourist tax on the Balearic Islands, we hereby provide you with the contact details of the Balearic Tax Agency: 901 201 530 / www.atib.es