Sustainable Tourism Law

THE TAXATION OF SUSTAINABLE TOURISM IN SPAIN 353 We understand that the tariffs have been moderately designed -and if we are allowed, in comparison with those of other neighbouring countries, they are even lower 44 - so as not to affect the European principle of freedom of persons 44 According to the article “Tasas turísticas en los destinos más populares de Europa” en https://www.kayak.es/ news/tasas-turisticas/, published on March 15, 2017, the accommodation of 7 days in the main tourist destinations would accrue as taxes on stays for one person [we have updated the case of the Balearic Islands, before the modifi- cation that has suffered the tax in such community in effect on January 1, 2018]: 5 star hotels (in euros) 4 star hotels (in euros) 3 star hotels (in euros) Brussels 70 56 42 Rome 49 42 28 Florence 35 34,5 24,5 Milan 35 28 21 Venice 25 22.5 17,5 Amsterdam 35 17.50 8,80 Berlin 35 17,50 8,75 Paris 20,10 17,36 11,55 Vienna 22,40 11,20 5,60 Balearic Island 28 21 14 Barcelona 15,75 7,70 4,55 Catalonia 15,75 6,30 3,15 Lisbon 7 7 7 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 star 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 commercialization 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 áreas 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)