[{"data":1,"prerenderedAt":626},["ShallowReactive",2],{"blog-article-en-taxa-turistica-catalunya-2026":3},{"id":4,"title":5,"body":6,"category":604,"ctaDescription":605,"ctaLabel":606,"ctaTitle":607,"ctaUrl":608,"description":609,"extension":610,"image":611,"imageAlt":612,"meta":613,"navigation":614,"path":615,"publishedAt":616,"readingTime":617,"seo":618,"seoDescription":619,"seoTitle":620,"socialImage":621,"status":622,"stem":623,"updatedLabel":624,"__hash__":625},"blog_en\u002Fblog\u002Ftaxa-turistica-catalunya-2026.md","Catalonia tourist tax in 2026: rates, exemptions and filing",{"type":7,"value":8,"toc":581},"minimark",[9,22,29,35,40,82,86,89,177,188,192,195,252,255,260,263,270,274,278,281,287,291,294,299,302,306,314,328,331,334,338,341,362,365,369,372,379,383,386,400,408,412,419,433,436,439,443,446,460,463,467,511,515,541,545],[10,11,12,13,17,18,21],"p",{},"Catalonia's ",[14,15,16],"strong",{},"tourist tax"," is officially the ",[14,19,20],{},"tax on stays in tourist establishments (IEET)",". The guest bears the cost, but the accommodation operator must collect it, show it separately on the invoice and pay it to the Catalan Tax Agency (ATC).",[10,23,24,25,28],{},"The rules ",[14,26,27],{},"changed significantly in 2026",". Law 2\u002F2026 increased rates from 1 April, changed Barcelona's surcharge and allowed other municipalities to introduce their own surcharge for stays from 1 October 2026.",[30,31,32],"blockquote",{},[10,33,34],{},"This guide summarises official rules and rates available on 21 August 2026. It is not tax advice. Before charging for a future stay, always check the current ATC rate and the relevant municipal bylaw.",[36,37,39],"h2",{"id":38},"quick-summary","Quick summary",[41,42,43,51,58,65,72,79],"ul",{},[44,45,46,47,50],"li",{},"The tax applies to hotels, hostels, guest houses, tourist apartments, campsites, rural accommodation, ",[14,48,49],{},"holiday rental homes",", shared homes, tourist youth hostels and cruise ships in Catalonia.",[44,52,53,54,57],{},"The guest is the taxpayer; the accommodation operator is the ",[14,55,56],{},"substitute taxpayer"," responsible for collecting and filing the tax.",[44,59,60,61,64],{},"It is calculated per person and day or part-day, capped at ",[14,62,63],{},"7 stay units"," per person during one continuous stay.",[44,66,67,68,71],{},"Guests ",[14,69,70],{},"under 17"," are exempt, as are certain stays involving healthcare, public social programmes or force majeure.",[44,73,74,75,78],{},"Barcelona adds a municipal surcharge of ",[14,76,77],{},"€5 per person per stay unit"," until 31 March 2027.",[44,80,81],{},"Returns are filed twice a year: 1–20 October and 1–20 April.",[36,83,85],{"id":84},"how-much-is-barcelonas-tourist-tax-in-2026","How much is Barcelona's tourist tax in 2026?",[10,87,88],{},"From 1 April 2026, the following amounts apply per person and day or part-day. The last column includes Barcelona's €5 municipal surcharge, applicable until 31 March 2027.",[90,91,92,109],"table",{},[93,94,95],"thead",{},[96,97,98,102,106],"tr",{},[99,100,101],"th",{},"Accommodation type",[99,103,105],{"align":104},"right","General rate",[99,107,108],{"align":104},"Total including Barcelona surcharge",[110,111,112,126,139,152,165],"tbody",{},[96,113,114,118,121],{},[115,116,117],"td",{},"5-star or grand luxury hotel and equivalent",[115,119,120],{"align":104},"€7.00",[115,122,123],{"align":104},[14,124,125],{},"€12.00",[96,127,128,131,134],{},[115,129,130],{},"4-star or superior 4-star hotel and equivalent",[115,132,133],{"align":104},"€3.40",[115,135,136],{"align":104},[14,137,138],{},"€8.40",[96,140,141,144,147],{},[115,142,143],{},"Holiday rental home",[115,145,146],{"align":104},"€4.50",[115,148,149],{"align":104},[14,150,151],{},"€9.50",[96,153,154,157,160],{},[115,155,156],{},"Tourist youth hostel",[115,158,159],{"align":104},"€1.00",[115,161,162],{"align":104},[14,163,164],{},"€6.00",[96,166,167,170,173],{},[115,168,169],{},"Other campsites and accommodation",[115,171,172],{"align":104},"€2.00",[115,174,175],{"align":104},[14,176,120],{},[10,178,179,180,187],{},"Cruise ships have separate rates. Check the ",[181,182,186],"a",{"href":183,"rel":184},"https:\u002F\u002Fatc.gencat.cat\u002Fes\u002Ftributs\u002Fieet\u002Fquota-tributaria\u002F",[185],"nofollow","ATC's complete current table"," if you operate in that sector.",[36,189,191],{"id":190},"rates-in-the-rest-of-catalonia","Rates in the rest of Catalonia",[10,193,194],{},"From 1 April 2026 to 31 March 2027, the general rates are:",[90,196,197,206],{},[93,198,199],{},[96,200,201,203],{},[99,202,101],{},[99,204,205],{"align":104},"Amount per person and day or part-day",[110,207,208,216,225,234,243],{},[96,209,210,212],{},[115,211,117],{},[115,213,214],{"align":104},[14,215,146],{},[96,217,218,220],{},[115,219,130],{},[115,221,222],{"align":104},[14,223,224],{},"€1.80",[96,226,227,229],{},[115,228,143],{},[115,230,231],{"align":104},[14,232,233],{},"€1.75",[96,235,236,238],{},[115,237,156],{},[115,239,240],{"align":104},[14,241,242],{},"€0.80",[96,244,245,247],{},[115,246,169],{},[115,248,249],{"align":104},[14,250,251],{},"€0.90",[10,253,254],{},"The law already provides for another increase outside Barcelona from 1 April 2027. The holiday rental rate, for example, will rise from €1.75 to €2.50.",[256,257,259],"h3",{"id":258},"new-municipal-surcharges-outside-barcelona","New municipal surcharges outside Barcelona",[10,261,262],{},"Catalan municipalities can approve their own surcharge, applicable no earlier than stays beginning on 1 October 2026. They must publish a bylaw and sign an agreement with the Catalan government.",[10,264,265,266,269],{},"The surcharge can be up to ",[14,267,268],{},"€4",", but cannot exceed the current general rate for the relevant category. It may also vary by postcode or time of year. You will therefore need to check whether the municipality has activated a surcharge for the dates of each stay.",[36,271,273],{"id":272},"how-to-calculate-it-two-examples","How to calculate it: two examples",[256,275,277],{"id":276},"holiday-rental-in-barcelona","Holiday rental in Barcelona",[10,279,280],{},"A four-night booking for two adults in a Barcelona holiday rental produces:",[10,282,283],{},[284,285,286],"code",{},"2 guests × 4 nights × €9.50 = €76.00",[256,288,290],{"id":289},"holiday-rental-elsewhere-in-catalonia","Holiday rental elsewhere in Catalonia",[10,292,293],{},"The same booking outside Barcelona, with no applicable municipal surcharge, produces:",[10,295,296],{},[284,297,298],{},"2 guests × 4 nights × €1.75 = €14.00",[10,300,301],{},"For a ten-night stay, only seven units are counted per guest. If two adults travel with a guest under 17 whose exemption is documented, calculate the tax for the adults only.",[36,303,305],{"id":304},"how-to-automate-tourist-tax-with-check-in-easy","How to automate tourist tax with Check-in Easy",[10,307,308,309,313],{},"Calculating the tax manually for every booking is manageable with one property, but becomes more difficult when rates, exemptions or property rules vary. The ",[181,310,312],{"href":311},"\u002Fen\u002F#tourist-tax","Check-in Easy tourist tax feature"," lets you configure the following for each property:",[41,315,316,319,322,325],{},[44,317,318],{},"applicable amounts;",[44,320,321],{},"ages and exemptions;",[44,323,324],{},"the maximum number of stay units;",[44,326,327],{},"the rules determining when tax should be collected.",[10,329,330],{},"When a guest completes online check-in, Check-in Easy automatically applies the configuration for that booking, displays the amount and lets the guest pay in the same form. You can then check the payment status and keep a clear record of amounts collected.",[10,332,333],{},"Automation removes manual calculations, but the operator remains responsible for keeping the rules aligned with current ATC rates and any municipal surcharge.",[36,335,337],{"id":336},"who-pays-and-who-files-the-return","Who pays and who files the return?",[10,339,340],{},"The guest bears the tax, but the accommodation operator acts as substitute taxpayer and must:",[342,343,344,350,356],"ol",{},[44,345,346,349],{},[14,347,348],{},"Collect"," the correct amount from the guest.",[44,351,352,355],{},[14,353,354],{},"Show it separately"," on the invoice, including the amount, number of stay units and rate applied.",[44,357,358,361],{},[14,359,360],{},"File and pay the return"," to the ATC.",[10,363,364],{},"It is neither an optional supplement nor the accommodation's own revenue. Keep it separate from the accommodation price in your records from the outset.",[36,366,368],{"id":367},"when-should-you-collect-it","When should you collect it?",[10,370,371],{},"As a practical rule, collect the tax before the stay ends and issue the corresponding document. If you charge it at check-in, tell the guest beforehand so it does not appear as an unexpected fee.",[10,373,374,375,378],{},"For an advance booking, the rate in force at booking time applies ",[14,376,377],{},"only when the booking price, tax and applicable surcharges are all paid at that time",". If the tax is collected later, do not assume that the earlier rate is locked in; check the rate applying when the tax becomes due.",[36,380,382],{"id":381},"which-stays-are-exempt","Which stays are exempt?",[10,384,385],{},"The ATC lists four groups:",[41,387,388,391,394,397],{},[44,389,390],{},"guests under 17;",[44,392,393],{},"qualifying stays for healthcare reasons;",[44,395,396],{},"stays funded by a public authority's social programme in an EU Member State;",[44,398,399],{},"stays resulting from force majeure as defined by regulations.",[10,401,402,403,407],{},"Do not apply an exemption merely because a guest mentions it. Request and keep the supporting document or responsible declaration required by the ATC. For a minor, verify age using a valid document without retaining an ",[181,404,406],{"href":405},"\u002Fen\u002Fblog\u002Ffotocopia-dni-hospedaje\u002F","unnecessary full copy",".",[36,409,411],{"id":410},"how-and-when-to-file","How and when to file",[10,413,414,415,418],{},"Operators file using forms ",[14,416,417],{},"950, 940 or 920",", depending on the applicable procedure. There are two filing windows:",[41,420,421,427],{},[44,422,423,426],{},[14,424,425],{},"1–20 October:"," stays from 1 April to 30 September;",[44,428,429,432],{},[14,430,431],{},"1–20 April:"," stays from 1 October to 31 March.",[10,434,435],{},"If there is no amount to pay, the ATC says no return is required, but you must keep the evidence supporting that result.",[10,437,438],{},"Maintain a register of dates, taxable and exempt guests, chargeable units, category, rate, surcharge and amount collected. This is especially important when a booking crosses a rate change or a municipality activates a surcharge.",[36,440,442],{"id":441},"what-if-airbnb-or-bookingcom-displays-the-tax","What if Airbnb or Booking.com displays the tax?",[10,444,445],{},"Do not assume the platform has collected, transferred or filed the correct amount simply because the booking shows a “taxes” line. For each channel, check:",[41,447,448,451,454,457],{},[44,449,450],{},"who actually collects the tourist tax from the guest;",[44,452,453],{},"which amount and rate it applies;",[44,455,456],{},"whether it transfers the amount for you to file;",[44,458,459],{},"what information appears on the accommodation invoice.",[10,461,462],{},"The operator remains the substitute taxpayer required to file. Platforms can only act as tax collection assistants when expressly authorised and covered by an agreement. Keep each channel's reports and reconcile them against actual stays.",[36,464,466],{"id":465},"common-mistakes","Common mistakes",[41,468,469,475,481,487,493,499,505],{},[44,470,471,474],{},[14,472,473],{},"Using old rates."," Amounts changed on 1 April 2026.",[44,476,477,480],{},[14,478,479],{},"Forgetting Barcelona's surcharge."," It must be collected and included in the return.",[44,482,483,486],{},[14,484,485],{},"Charging more than seven units per guest."," The cap applies to one continuous stay at the same establishment.",[44,488,489,492],{},[14,490,491],{},"Charging under-17s without checking the exemption."," Keep suitable evidence.",[44,494,495,498],{},[14,496,497],{},"Combining the tax with the accommodation price."," It must appear separately on the invoice.",[44,500,501,504],{},[14,502,503],{},"Blindly trusting the OTA."," Check reports from Airbnb, Booking.com and every other channel.",[44,506,507,510],{},[14,508,509],{},"Ignoring new municipal surcharges."," From October 2026 they may vary by municipality, area and period.",[36,512,514],{"id":513},"checklist-for-every-booking","Checklist for every booking",[342,516,517,520,523,526,529,532,535,538],{},[44,518,519],{},"Confirm the municipality and accommodation category.",[44,521,522],{},"Check the current rate and any surcharge for the stay dates.",[44,524,525],{},"Identify exempt guests and keep supporting evidence.",[44,527,528],{},"Apply the seven-unit cap per person.",[44,530,531],{},"Inform the guest and collect the correct amount.",[44,533,534],{},"Show it separately on the invoice.",[44,536,537],{},"Record the charge for the six-monthly return.",[44,539,540],{},"Reconcile amounts collected by booking channels.",[36,542,544],{"id":543},"official-sources","Official sources",[41,546,547,554,560,567,574],{},[44,548,549],{},[181,550,553],{"href":551,"rel":552},"https:\u002F\u002Fatc.gencat.cat\u002Fes\u002Ftributs\u002Fieet\u002F",[185],"Tax on stays in tourist establishments — Catalan Tax Agency",[44,555,556],{},[181,557,559],{"href":183,"rel":558},[185],"Current IEET rates — Catalan Tax Agency",[44,561,562],{},[181,563,566],{"href":564,"rel":565},"https:\u002F\u002Fatc.gencat.cat\u002Fes\u002Ftributs\u002Fieet\u002Fobligats-tributaris\u002F",[185],"Taxable persons — Catalan Tax Agency",[44,568,569],{},[181,570,573],{"href":571,"rel":572},"https:\u002F\u002Fwww.boe.es\u002Feli\u002Fes-ct\u002Fl\u002F2026\u002F03\u002F06\u002F2",[185],"Law 2\u002F2026 of 6 March — Spanish Official Gazette",[44,575,576],{},[181,577,580],{"href":578,"rel":579},"https:\u002F\u002Fajuntament.barcelona.cat\u002Fhisenda\u002Fsites\u002Fdefault\u002Ffiles\u002Fnormativa\u002F2026-02\u002F2.2-ordenanca-recarrec-turistic.pdf",[185],"Barcelona tax bylaw 2.2",{"title":582,"searchDepth":583,"depth":583,"links":584},"",2,[585,586,587,591,595,596,597,598,599,600,601,602,603],{"id":38,"depth":583,"text":39},{"id":84,"depth":583,"text":85},{"id":190,"depth":583,"text":191,"children":588},[589],{"id":258,"depth":590,"text":259},3,{"id":272,"depth":583,"text":273,"children":592},[593,594],{"id":276,"depth":590,"text":277},{"id":289,"depth":590,"text":290},{"id":304,"depth":583,"text":305},{"id":336,"depth":583,"text":337},{"id":367,"depth":583,"text":368},{"id":381,"depth":583,"text":382},{"id":410,"depth":583,"text":411},{"id":441,"depth":583,"text":442},{"id":465,"depth":583,"text":466},{"id":513,"depth":583,"text":514},{"id":543,"depth":583,"text":544},"Regulations","Configure amounts, ages, exemptions and limits for each property so Check-in Easy applies the right rule and lets guests pay during online check-in.","Configure tourist tax","Automate tourist tax calculation and collection",null,"A practical 2026 Catalonia tourist tax guide for hotels, holiday rentals and other accommodation: current rates, Barcelona surcharge, exemptions and deadlines.","md","\u002Fblog\u002Ftaxa-turistica-catalunya-2026-og.png","Calendar, accommodation and receipt representing Catalonia's 2026 tourist tax",{},true,"\u002Fblog\u002Ftaxa-turistica-catalunya-2026","2026-08-21T00:00:00+02:00","9 min read",{"title":5,"description":609},"How much is the tourist tax in Barcelona and Catalonia in 2026? See current rates, the 7-night cap, exemptions and filing deadlines.","Catalonia tourist tax 2026: rates and filing guide","\u002Fblog\u002Ftaxa-turistica-catalunya-2026-square.jpg","published","blog\u002Ftaxa-turistica-catalunya-2026","Updated 21 August 2026","YaDPYlEqqVVAcEfiN6_pe5MHPdaS2XViLrvrObGbQco",1788350473258]