01JUL New Tourism tax in the Balearic Islands
The Balearic Parliament has recently introduced a new tourist tax applicable to stays in tourist accommodations located on the Balearic Islands. The tax will entered into force the 1st July 2017 (Law 2/2016 on the Taxation of Tourist Accommodation on the Balearic Islands). The tax depends on the type and category of the accomodation, being in our case (4 star superior hotel) 2,20 euros per day per adult (over 16 years old). 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.