A tourist tax appears to be a very nice way to offload a few pennies from visiting tourists. It is a trend which is spreading, not just in Spain but in Greece and other holiday destinations. I do not agree with this form of levy because I feel that tourists have already paid enough; they have paid for their holiday, in which airport taxes are included, and of course they spend heavily while they are in resort. And now they have to pay for the pleasure of actually going on holiday. Doesn't seem very fair to me. Take German tourists. A sizable proportion of their taxes go to the European Union which in turn has provided generous aid packages to countries such as Spain.