Collective Commentary about the New Package Travel Directive

THE TAX IMPLICATIONS OF COMBINED TRIPS 607 But VAT usually coexists, increasingly in the European spectrum, with taxes that tax the stay itself considered. They are the taxes on tourist stays, that are implanted with more force in the compared panorama. In Spain, there is no state tax on tourist stays. There are only two autonomous experiences: Cataluña 6 andBaleares 7 .These, in the exercise of the tax power conferred by the Constitution and Organic Law 8/1980, of September 22, on Financing of the Autonomous Communities, have approved this tax, whose taxable event consists essentially of the stay, whether or not an overnight stay. We will stop at the rates of these taxes. The rate of the Catalan Tax on lodging in tourist establishments is the result of multiplying the number of stays (days or fractions) by the corresponding figure. According to the stars of thehotel, fixing amaximumamount, a fee corresponding to seven units of stay per person. The special rate applies to stays in establishments that, within a recreational tourist center centre, are located in the areas where gaming and betting activities are allowed. The rate is arranged as follows: Type of establish- ment Barcelona rate (in euros) Rest of Catalonia rate (in euros) Special rate (in euros) 5 star hotel, great luxury, luxury camp- ing and establishment or equivalent category equipment 2,25 2,25 5 Hotel of 4 stars and 4 stars superior, and establishment or equipment of equiva- lent category 1,10 0,90 3,50 Housing for tourist use 2,25 0,90 - Other establishments and equipment 0,65 0,45 2,50 Cruise ship More than 12 hours: 2.25 12 hours or less: 0.65 More than 12 hours: 2.25 12 hours or less: - - 6 Law 5/2017, of March 28, on fiscal, administrative, financial and public sector measures and the creation and regulation of taxes on large commercial establishments, on stays in tourist establishments, on radiotoxic elements, on packaged sugary drinks and on carbon dioxide emissions (BOE n. 152, 27/6/2017). 7 Law 2/2016, of March 30, on the tax on tourist stays in the Balearic Islands and measures to boost sustainable tourism (BOE n. 105, 2/5/2016).