Tourist tax on vacation rentals: what to charge, how to declare it, and where it applies

If you rent out a vacation home in Spain, it is very likely that you will need to charge a tourist tax to your guests. But it does not apply the same way in all communities, nor is it declared in the same manner, and many owners ignore it until they receive a notification from the authorities. In this guide, I explain where it is charged, how much, how to report it to regional tax authorities, and the mistakes I see every month.

What is the tourist tax and why does it exist

The tourist tax (also called the stay tax in tourist establishments, IEET, or ecotasa depending on the community) is a levy paid by guests for each night they stay in a tourist establishment. You, as the owner, act as a collector: you charge it to the guest and deposit it with the regional authorities.

It is not your income. It is money that passes through your account but belongs to the autonomous community. And if you do not collect it (where applicable), you pay it out of pocket.

Note: the tourist tax is NOT the same as VAT or IRPF. It is an independent regional levy. You can find more about general taxation in our tourist rental taxation guide.

Which autonomous communities currently charge it

In 2026, the tourist tax is effectively implemented in:

Community	Official name	Applies to VUT
Catalonia	IEET (Impost sobre Estades en Establiments Turístics)	Yes
Balearic Islands	ITS (Impuesto de Turismo Sostenible)	Yes
Valencian Community	Under discussion/approval	Depends on the municipality
Canary Islands	Not regional, but Mogán and some municipalities apply it	Very limited

Other communities like Andalusia, Madrid, or Basque Country have debated implementing it, but so far they do not charge a tourist tax at the regional level. This could change, so always review current regulations before the season.

Catalonia: the most well-known

In Catalonia, it is charged per person per night, with a cap of 7 nights (from the 8th night onwards, it is not charged). The rates for tourist housing (HUT) are:

• Barcelona city: 4 euros per person/night (regional) + municipal surcharge of 4 euros = 8 euros per person/night
• Rest of Catalonia: 1 euro per person/night (VUT outside Barcelona)

Under 16-year-olds are exempt. Barcelona has been increasing the municipal rate year after year, so check the updated figure each season.

Balearic Islands: by season periods

In the Balearic Islands, the ITS varies depending on high or low season and type of accommodation:

• Tourist rental housing in high season: around 2.20 euros per person/night
• Low season: approximately 25% reduction
• From the 9th night, the rate is reduced by 50%
• Under 16-year-olds are exempt

How to charge it to your guests without issues

This is where many owners make mistakes. The tax cannot be included in the reservation price in most cases: it must be itemized. Three typical ways to charge it:

1. At check-in

You pass the card reader or collect cash upon arrival. Advantage: you know exactly how many people are staying. Disadvantage: awkward moment, especially if the guest was not expecting it.

2. Prepayment via email

After the reservation, send a payment link (Stripe, Bizum, bank transfer) with the calculated tax. It’s the cleanest method and avoids surprises. Combine it with the pre-arrival communication.

3. Automatic platform surcharge

Airbnb automatically charges the tourist tax in some communities (Catalonia, Balearic Islands) and deposits it along with the rental. Booking usually shows it as "to be paid at the accommodation". Vrbo depends on the listing. Check each platform’s settings before the season.

Very important: if Airbnb has already charged the tax, DO NOT charge it again. This is the number one mistake. Review the breakdown of each reservation.

How to declare and deposit it

Each community has its procedure. The general steps are:

1. Register as a taxpayer for the tax (usually done when registering the VUT)
2. Keep a record of overnight stays (people x nights) per reservation
3. File a quarterly or semi-annual self-assessment (depending on the community) using official forms
4. Deposit the amount in the regional tax agency account

In Catalonia, the form 950 is used (quarterly self-assessment). In Balearic Islands, form 700 (also quarterly).

What data you need to keep

For each stay, you need:

• Check-in and check-out dates
• Number of guests over 16
• Number of eligible nights (with caps)
• Amount charged

Basically, these are the same data you already record for SES Lodgings, so if you keep that well, calculating the tax is almost automatic.

Common mistakes that could cost you money

Charging twice

Airbnb has already charged it, and you charge again at check-in. The guest complains, leaves a negative review, and you’ve committed a tax violation.

Not charging it and paying out of pocket

If the regional tax authority cross-checks data with your declared stays in SES or with platforms and sees you haven't deposited anything, they will claim the amount (plus surcharges and interest). And the guest is no longer available to collect from.

Charging minors

In almost all communities, minors under 16 are exempt. If you charge them, the guest can claim a refund, and you will have to return it.

Ignoring the night cap

In Catalonia, it’s a maximum of 7 nights. In Balearic Islands, there’s a reduction from the 9th night. If you do long stays, the calculation changes significantly.

Not issuing a receipt

The guest has the right to a receipt for the tax payment. If they request it and you do not provide it, it creates a bad image and potential claim.

How much it can amount to annually

Real example: apartment in Barcelona, average 4 guests, 180 nights occupied per year, all adults:

• 4 people x 7 nights (cap) x 8 euros = 224 euros per week reservation
• If you make about 25 such reservations a year, that’s over 5,500 euros annually in tourist tax passing through your hands.

It’s a lot of money to manage by eye. A 10% mistake equals 550 euros paid by you.

How Autoregistro fits in

Autoregistro does not manage the tourist tax directly, but it helps you with the guest registration part: each person staying fills out a form, and that information is automatically sent to SES Lodgings.

Why does it help with the tax? Because the same list of guests (with dates, ages, and nights) is the basis you need to correctly calculate the tourist tax. You know exactly how many over 16 stayed and how many nights. No fuss, no improvised Excel sheets.

It costs 1 euro per month per property (less than a coffee), and saves you the hassle of manually entering reports into SES each time someone new arrives. You can start at autoregistro.es.

Frequently asked questions

Can I include the tourist tax in the listing price?

In Catalonia and Balearic Islands, regulations require it to be shown as a breakdown, not included in the price. On platforms like Airbnb, it appears as a separate item automatically when the platform collects it.

What if the guest refuses to pay?

It is a legal obligation of the guest. If they refuse, you should have it stated in your contract or terms that the tax is mandatory by regional law. In practice, charging it upfront or through the platform avoids this issue.

Do minors pay the tourist tax?

In Catalonia and Balearic Islands, minors under 16 are exempt. Check their age in the documentation when doing the guest registration.

Is it declared as income in IRPF?

No. The tourist tax is not your income; it is a levy you collect on behalf of the authorities. It does not enter your IRPF declaration or VAT. But you must keep records and file the regional self-assessment.

What if my community does not have a tourist tax yet?

Stay alert each year to regional budgets. Andalusia, Madrid, Valencian Community, and others have debated it. When approved, there is usually little time to adapt before it starts to be applied.