Sustainable Tourism Law

354 SUSTAINABLE TOURISM LAW and workers within the national space and of the European Union. The highest amount per day or fraction in Catalonia is 2.25 euros for 5 star hotels, luxury hotels, luxury camping and establishments of equivalent category, while in the Balearics for hotels, city hotels and hotels of 5 stars, 5 stars with great luxury and perior four stars, it is 4 euros 45 . However, in our opinion, the rate would be better designed if it were designed according to sections linked to the prices that the client pays for the accommodation, and not for the category of the establishment. These price segments -which do not include percentages on the price, since those would be a kind of VAT- can coincide with the market amounts that clients normally pay according to the stars of the hotel. With the current 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. Already BOKOBOMOICHE, S.: La fiscalidad…, op. cit., p. 259, reflected on whether the amount of this type of tax should be an aliquot: “Sea una u otra la solución adoptada habrán de graduarse cuantías a pagar precisamente porque los precios de la ocupación varían considerablemente dependiendo no sólo del tipo de establecimiento sino también de los servicios que se ofrecen en los mismos. Una variación del tipo de gravamen de acuerdo con las estrellas del hotel, por ejemplo, podría ayudar a evitar que el gravamen recayera desproporcionalmente sobre los usuarios o empresarios de acomodaciones más baratas”. The truth is that this approach is perfectly consistent with the theory of contributory capacity, which justifies that who shows more wealth – and the category of the establishment is a good indicative sign – must bear a greater burden on the tax quota. However, from the extra-fiscal point of view, it is not proven that the more stars the establishment has, the more harmful it is to the natural and heritage environment LASARTE, J; ESEVERRI, E.; ADAME, F.; MARTÍNEZ, F.: Turismo y financiación…, op. cit., p. 13-14, remembering that although the principle of progressivity is predicated of the tributary system, the Balearic tribute -as the current Catalan one- “intenta graduar la presión fiscal del contribuyente atendiendo a la categoría del establecimiento turístico de alojamiento, de suerte que quienes se hospedan en establecimientos de superior categoría se verán incididos por una mayor carga fiscal que quieres lo han en establecimientos de categoría inferior, como corresponde a las diferencias de precios de los mismos”. In the case of Catalonia, the fact of a different tariff between Barcelona and the rest of the municipalities has generated doubts about constitutional legitimacy based on the principles of equality and economic capacity. So, see R.-ÁLAMO CERILLO: La tasa turística… , op. cit. 45 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 the hotel, fixing a maximum amount, a fee corresponding to seven units of stay per person.The special rate applies to stays in establishments that, within a recreational tourist centre, are located in the areas where gaming and betting activities are allowed. The rate is arranged as follows: Type of establishment Barcelona Rate (in euros) Rest of Catalonia rate (in euros) Special rate (in euros) 5 star hotel, great luxury, luxury cam- ping and establishment or equivalent category equipment 2,25 2,25 5 Hotel of 4 stars and 4 stars superior, and establishment or equipment of equivalent 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: - 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.