Sustainable Tourism Law

MEASURES TO PROMOTE SUSTAINABLE TOURISM 837 holiday tourism residential properties; residential properties that sell tourism stays; residential properties that sell tourism subject to registration pursuant to governing law; other establishments classified in the autonomous region legislation as tourism establishments; residential properties used to sell tourism but which do not meet the requirements in that regard as established in tourism legislation and with no requirement to register. As can be seen, the legislator has endeavoured to include tourism stays in the greatest possible number of establishments, including stays in residential properties which do not meet requirements established in law for tourism stays. We shall return to this issue later. Tax payers who are expected to pay this tax are individuals staying as tourists in the tourism accommodation, and the individuals replacing them in the form of natural or legal persons that own the company exploiting tourism establishments referred to in this Law. These have an obligation to meet both the material and formal obligations established in the Law on Tourism Stay Taxation on the Balearic Islands and measures to drive sustainable tourism 2 . There is not a great deal of information available yet on the implementation of this tax, brought in only a short time ago. One possible measure to help foster tourism during seasons other than the summer might involve exemptions from payment of this tax, or at least reducing the taxable rate for inland tourism stays, rural tourism, etc. Or reducing the rate payable on low season stays for all kinds of establishments. This is the purpose behind the 50% reduction already proposed for low-season tourism stays. A further 50% reduction applicable either to the full tax amount or the reduced tax amount for low-season tourism has also been established for taxpayers remaining in the same tourism establishment for longer than eight consecutive days. This reduction will hopefully encourage longer-stay tourism which implicitly lowers the intensive use of the major transport systems and certainly lessens the environmental impact, as set out in the foreword to the aforementioned Law. 2 Law 2/2016, of 30 March.