Since 2012, Catalonia has levied a tourist tax on tourist accommodations to finance the development of tourism infrastructure. This guide explains in detail how to declare and pay this tax, particularly for tourist accommodations.
A tourist tax is applied to each night's stay in tourist accommodations in Catalonia. The standard rate for tourist accommodations (outside Barcelona) is €1 per person per night in 2024. This amount is fixed for a maximum of 7 consecutive nights per person per stay in the same accommodation.
Exemptions:
- Minors under 17 years of age.
- Stays for health reasons or situations of force majeure.
Before collecting the tax, your tourist accommodation must be registered with the Catalan Tourism Registry. Here are the main steps:
1. Tourist license number: Register your accommodation with the Catalan Tourism Registry to obtain a tourist license number (HUT). This number is essential to comply with regulations.
Access the registration portal
2. Digital Certificate: To declare and pay the tax electronically, you will need to obtain a digital signature certificate from the Catalan Tax Agency website. This certificate allows you to access online services.
Request your digital certificate here
The tourist tax declaration is made electronically using Form 950. This form allows you to declare the total amount of tax collected during a specific period. Here is the procedure in detail:.
Steps to complete and submit Form 950:
1. Connecting to the Catalan Tax Agency portal: Access the online platform with your digital certificate.
Access the Model 950 here
2. Fill in the general information:
- Select the type of tax: IEET - Impuesto sobre Estancias en Establecimientos Turísticos.
- Provide details of your property (Tax ID, owner's name, address, etc.).
3. Details of the amounts collected:
- Enter the total number of people who stayed and the total amount collected (1 euro x the number of nights paid).
- Specify the exemptions (e.g., minors under 17 years of age).
4. Validation and submission:
- Check all the information provided.
- Submit the form. You will receive an electronic receipt to keep for your records.
Reporting periods:
- From April 1st to 20th: for stays from October 1st of the previous year to March 31st.
- From October 1st to 20th: for stays from April 1st to September 30th of the same year.
Once you have submitted your return using Form 950, you will need to pay the tax. You can choose from several payment options:
- Bank transfer.
- Credit card via the portal of the Tax Agency of Catalonia.
- Payment in person at certain financial institutions if you prefer physical settlement.
Make sure you keep the proof of payment issued after the transaction.
We strongly recommend that you use a tax advisor (accountant) to assist you with declaring and paying the tourist tax. A tax advisor can help you avoid mistakes, meet deadlines, and manage complex administrative aspects.
At Welhomy, we send you a complete monthly report summarizing all bookings for the month, as well as the total amount to be declared for the tourist tax, in order to simplify your procedures and payments with the Agencia Tributaria.
En nous confiant le suivi de votre bien, vous bénéficiez d'un accompagnement transparent et efficace, vous assurant ainsi une tranquillité d'esprit totale.
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