Municipal surcharge to be levied on the tourist tax from 2021

The scaled increase of the new municipal surcharge on the tax for overnight stays in tourist accommodation will depend on the evolution of the Covid-19 pandemic. The surcharge will be managed through a municipal by-law and applied from 2021 onwards. The quantity will increase progressively, from €0,75 per person per night next year to €1,25 in 2024.

14/09/2020 14:53 h

Ajuntament de Barcelona


If the conditions relating to the Covid-19 crisis are favourable, the surcharge on the tax for overnight stays in tourist accommodation (IEET) will start being levied from 2021. The amount will be €0,75 per person per night in 2021, €1 in 2022 and 2023, and €1,25 in 2024.

The tax on overnight stays in tourist accommodation is levied at an autonomous regional level and applies to people staying in regulated tourist accommodation. In Barcelona, 50% of the tax is managed municipally. All the revenue raised by the new surcharge will be municipally managed and regulated by a new by-law.

The initiative responds to the demand from the City Council to the Government of Catalonia to create a municipal surcharge, with the full amount raised to go to the municipal treasury. This demand was approved by the Catalan government and is regulated by Act 5/2020 and decree law 23/2020, of 11 June.

Some 9.34 million euros from the money raised by the IEET in 2019 has been used this year for projects to reactivate the economy, cultural and creative initiatives, the promotion of historical elements and heritage with a high social value in the districts, and projects for responsible and sustainable tourism.


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