Tourists arriving after 1 July will find they have to pay VAT on top of the tourist tax. | Ultima Hora
Having announced that 10% IVA (VAT) is to be charged on the tourist tax, the Balearic government is now explaining why. The director of the tax agency in the Balearics, Maria Antonia Truyols, says that it is the same situation which exists with the tourist tax in Catalonia. When that region introduced the tax (November 2012), there were consultations with the national ministry of finance. Under a law of 1992 which regulates the collection of IVA, there was an obligation for a charge to be made on the tourist tax, which itself - the ruling has it - is applied to the taxable base. The same rule, one made at state level and controlled by the state agency, will apply to the Balearic tax.