Collective Commentary about the New Package Travel Directive

608 COLLECTIVE COMMENTARY ABOUT THE NEW PACKAGE TRAVEL DIRECTIVE On the other hand, art. 13 of Law 2/2016, of the Balearic Islands, collects the following fee integrated into the table, recently increased by Law 13/2017, of December 29, General Budgets of the Balearic Community for 2018. BOIB, n. 160, of December 29: Classes of tourist establishments Euros / day of stay or fraction Hotels, city hotels and five-star apartment hotels, five-star luxury and four-stars superior 4 (until the end of 2017 it was 2) Hotels, city hotels and four-star and three-star apartment hotels 3 (until the end of 2017 it was1,5) Hotels, city hotels and one, two or three-stars apartment hotels 2 (until the end of 2017 it was1) Tourist apartments with four keys and four keys superior 4 (until the end of 2017 it was 2) Tourist apartments with three keys superior 3 (until the end of 2017 it was1,5) Tourist apartments with one, two and three keys 2 (until the end of 2017 it was1) Non-residential accommodation establishments of tourist-residential enterprises 4 (until the end of 2017 it was2) Tourist housing for holidays, housing object of commer- cialization for tourist stays and houses object of tourist marketing 2 (until the end of 2017 it was1) Rural hotels, agritourism, hostels and lodgings of tourism of interior areas 2 (until the end of 2017 it was1) Hotels, hostels-residence pensions, inns and guest houses, tourist camps or campsites 1 (until the end of 2017 it was 0,5) Hostels and shelters 1 (until the end of 2017 it was 0,5) Other establishments or houses of tourist character 2 (until the end of 2017 it was1) Tourist cruise boats 2 (until the end of 2017 it was1) From here, the Balearic Law collects a bonus of 75% per stay in the low season, or 50% of the full fee or the remaining fee after the application of other bonuses for the stay from the ninth and following day by stays longer than eight days. As we have noted elsewhere, scientific dilemmas have focused on the compatibility of these taxes with VAT 8 . Legally they seem compatible. In fact, 8 IGLESIAS CARIDAD, M.: “Los objetivos del “Green Nudge” y sostenibilidad turística en la fiscalidad española”, RIVERO ORTEGA, R. (Coord.): Innovación en las normas ambientales , Tirant Lo Blanch, Valencia, 2019, p. 256-336.