The executive vice-president of the Majorca Hoteliers Federation yesterday called on the new government to give the tourist tax a "clear purpose".
Both the boy and his girlfriend are being held at remand centres for minors.
Perception Coast is a collaboration involving Philip Dawson, who is a member of the Balearic Symphony Orchestra.
The female passenger died at the scene; the male driver some hours later.
The Spanish Air Safety Agency will decide on the level of fine for fourteen British tourists.