With the aim of tackling the housing emergency and moving towards a more sustainable tourism model, Decree-Law 6/2025 was published in the Official State Gazette on 24 May 2025, amending the Tax on stays in tourist establishments in Catalonia. This new regulation, already in force, updates rates, municipal surcharges and criteria for the distribution of the revenue collected.
On 24 May 2025, Decree-Law 6/2025, of 25 March, was published in the Official State Gazette, adopting urgent measures regarding the Tax on stays in tourist establishments in Catalonia (amending Law 5/2017, of 28 March), which came into force with general effect, on 25 May 2025. As indicated in the explanatory memorandum, these modifications aim to address the need to adopt tax measures in response to the housing emergency and sustainable tourism.
The measures include an increase in tax rates, the modification of the Barcelona City Council surcharge and the creation of a new surcharge for the rest of the municipalities. In addition, invoicing and management measures are established, and other measures related to the allocation of income and the purposes to which the Tourism Promotion Fund (Fondo para el Fomento del Turismo) is allocated.
These measures are summarised below:
1.- Tax rate increase:
The new rates vary depending on the type of establishment and its location (Barcelona city or the rest of Catalonia). For example, for 5-star and luxury hotels, the rate is 7 euros in Barcelona and 6 euros in the rest of Catalonia, with a special rate of 10 euros applicable to stays in establishments that, within a tourist recreational centre, are located in areas where gambling and betting activities are allowed. For tourist use housing, the rate is 4.5 euros in Barcelona and 2 euros in the rest of Catalonia.
2.- Modification and creation of municipal surchargers:
- Barcelona City Council may establish a surcharge on tax rates, with a maximum amount of 8 euros per stay (except for cruise ships of 12 hours or less). Until now, the surcharge amounted to a maximum amount of 4 euros per stay, without establishing the exception for cruise ships.
- The rest of the municipalities may establish a surcharge of a maximum amount of 4 euros per stay. At least 25% of the income obtained from this surcharge must be allocated, as a priority, to housing policies. This type of surcharge may only be required for stays that take place from October 1, 2025, onwards
3.- Billing and management:
The amount of the tax must appear separately on the invoice issued to the customer, indicating the number of stays and the tax rate applied. In municipalities with a surcharge, the fee will be determined by adding the base rate and the municipal surcharge.
4.- Redistribution of revenue collected:
The allocation of the income obtained from this tax is modified:
- 25% of the proceeds will go to housing policies of the Generalitat de Catalunya, with the aim of addressing the housing emergency.
- The remaining 75% will be integrated into the Tourism Promotion Fund, which is distributed among the municipalities, the Consejo General de Aran and the competent body in tourism matters of the Generalitat.
5.- Reorganization of the purposes of the Tourism Promotion Fund:
The fund is configured as a mechanism aimed at financing, among others, tourism policies to improve competitiveness in Catalonia. Its funds must be allocated to projects and actions that promote some of the following objectives:
- The protection and improvement of tourist resources.
- The promotion of tourism products that encourage deseasonalisation and sustainability.
- The promotion of sustainable tourism and the improvement of control and inspection services.
- The development of infrastructures and technological projects related to tourism.
In any case, the actions must be compatible with a sustainable tourism model from an environmental, social, economic and territorial perspective.
