The Balearic government is preparing its defence of the controversial tourist tax, which it will present to the Constitutional Court next week. Government spokesman Antoni Garcías said yesterday that the legal department has prepared a series of arguments to rebut the accusations that the tax - an average of one euro a day on tourists staying in hotels - was unconstitutional. The central government appealed to the Constitutional Court, which effectively stopped the Balearic government from introducing the tax. Madrid's main argument is that the tourist tax clashes with IVA or VAT and would mean double taxation.