The draft bill on the new tourist tax regulations establishes a range between a maximum of €7.50 per night and a minimum of €0.75.
The variation depends on the type of establishment tourists stay in, such as a five-star hotel or a campsite.
It will also depend each municipality where the accommodation is located. For example, local councils with more tourist accommodations equal to or greater than 750 will add a surcharge of up to 50 percent on top.
This would be the case in San Sebastián, meaning a five-star hotel there could charge the maximum of €7.50 per day.
The decision on whether to add a surcharge or not remains up to the local councils.
Municipalities in the region can also establish a tax credit of up to 100 percent when the number of accommodation places within their boundaries is equal to or less than 25.
This means that one area might apply the tax, while a neighbouring one might not do.
In total, 58 municipalities do not meet the minimum number of places and could offer a 100 percent tax credit, meaning they wouldn’t charge any.
A total of 19 municipalities have more than 750 places and could add a 50 percent surcharge. Besides San Sebastián, Bilbao and Vitoria i Gasteiz fall into this category, but so do small towns with a lot of accommodation options like Valdegovía and Aia.
Without taking into account any surcharge or discount, the regulation sets a daily fee for hotels of between €2.50 and €5 for five-star hotels; between €2 and €4 for four-star hotels; between €1.50 and €3 for three-star hotels; between €1 and €2 for two-star establishments; and between €0.70 and €1.50 for one-star hotels.
The same tax will be levied on guesthouses, campsites, rural accommodations, and hostels. Those staying in tourist apartments will pay between €1.50 and €3.00 per day.
Entire homes rented out for tourist use will pay between €2 and €4, as will private homes rented by the room. Cruise ship passengers will pay between €2.50 and €5.00 per day of docking in a city.
A maximum of five nights per taxpayer will be charged, beyond that, no charge will apply.
The tax will not apply to travellers under 18 years old or stays for study purposes at all levels and ages.
Those who can prove they have a disability rating of 65 percent or higher will also be exempt from paying the tax, as will stays in accommodations for health reasons, both for an individual and anyone who accompanies them.
The same applies to stays due unexpected situations, as defined by regulations. This includes natural disasters, emergencies, or acts of violence which require urgent and temporary stays. All tax exemptions must be justified and documented.
After the public consultation period, the draft will start to be processed through the provincial councils from mid-March.
Parliamentary processing in the regional government is still pending, so it means it’s likely the tax won’t be approved until the last quarter of the year.
From then on, it will depend on how fast each municipality adapts to the regulations.
In theory they will have six months from when the text is approved. If they have not made the necessary adaptations within that period, the tax rates corresponding to the highest bracket for each type of establishment will apply.
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