Hotels will be making their first tourist tax payments in September.

01-07-2016MERC

Tourist accommodation establishments for which management (and/or owners) have opted to make tourist tax returns through the system of objective estimation are now subject to their first self-assessments.

Under this, there has to be a calculation of 40% of estimated tax receipts for 2016. This covers the period from when the tax was introduced - 1 July - until the end of the year or until establishments close for the season. Once calculated, payments need to be made to the Tax Agency in the Balearics. There are twenty days for this self-assessment process, starting on 1 September.

The vast majority of establishments have opted for this method - 95.5% of those which are on the register of some 12,500 establishments. The amount calculated is to be transferred electronically, with four banks - BMN, BBVA, CaixaBank and Banca March - collaborating in the process. The definitive settlement will be made in January.

There are two types of accommodation which are excluded from this method, even if they have opted for the system of objective estimation. These are holiday rentals and campsites. The Tax Agency will calculate the final settlement for 2016 that will be forwarded between 1 May and 30 June next year.

The remaining 4.5% of establishments will have to wait until October in order to make settlements for the third quarter of the year and these will be according to the exact number of tourist stays from 1 July to the end of September.

Of the 12,500 or so establishments on the register, 650 were registered after the deadline of 31 July. During August the agency has started procedures for the treatment of information provided, with attention being given to those establishments that were not previously on any register of tourist accommodation.

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Simon Tow / Hace over 5 years

Unless Silversurfer is under 16 years old.

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Andrew Ede / Hace over 5 years

Silversurfer. Yes, you would have to pay. The tax is "non-discriminatory" under EU law. Any resident, regardless of nationality, has to pay. There are some specific exemptions, e.g. for people having to travel for medical treatment, but otherwise ... it's tax time.

+3-

Silversurfer / Hace over 5 years

I am a UK Citizen, with Residencia in Mallorca and pay my income tax in Spain. If I stay in a hotel somewhere on the island, will I have to pay the Tourist Tax ?

+2-

Simon Tow / Hace over 5 years

It´s worth remembering that 10% IVA is charged on this tax, and this money goes to the central government in Madrid.

They are not as "lenient" as the local one, and will make quite sure that they receive their pound of flesh, if if they have any suspicions that someone, somewhere, is pulling a fast one, the will come down on the them like a ton of bricks,

And by someone, I mean Ms Armengol and Co.

+1-

Simon Tow / Hace over 5 years

It´s the local government, and not the owners, who decide how much each property has to pay..

It´s a win win situation for both parties.

The local government don´t have to check occupancy rates, age of visitors etc, and the owners don´t have to go around collecting the tax.

They know how much the tax wil cost them during the rental year or six months, divide it by the amount of weeks they rent the property and add it, or not, to the price charged.

+3-

S. / Hace over 5 years

Why do I suspect CREATIVE ACCOUNTANCY will be applied to any Self Assessment calculations? Will any total figures be released for Public perusal. Will the use of this tax be published, and will the figures add up?.

+1-