Tax & Revenue BOE Importance: 6/10

Catalonia amends the tourist tax and creates a municipal fee for its management and collection

23 Mar 2026 Effective: 06 Mar 2026 261 views
Who is affected:
Tourist establishments in Catalonia: hotels, apartments, campings and rural accommodations

Summary

The tax on stays in tourist accommodations in Catalonia is updated and a new fee is created to cover the management costs of the municipal surcharge.

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Ley 2/2026 amends the Catalan tax on stays in tourist establishments, updating its structure and applicable rates. It also creates a specific fee to fund the management and collection service of the municipal surcharge linked to said tax. Tourist establishments must adapt to the new tax rates and formal obligations. Mu…

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Full official title

Ley 2/2026, de 6 de marzo, de modificación del impuesto sobre las estancias en establecimientos turísticos y de creación de la tasa por el servicio de gestión y recaudación del recargo municipal del impuesto.

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Affected sectors

Hospitality & Tourism Self-employed SMEs

Categories

Tax & Revenue Labour & Employment Corporate & Business Data Protection Social Security European Regulations Grants & Subsidies Other Regulations Public Sector Education Energy Agriculture & Fisheries Real Estate

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