As you know, the Balearic Parliament recently passed Act 2/2016 on tourist accommodation taxes in the Balearic Islands. This tax will apply to any individual who stays at a tourist establishment located within the Balearic Islands.
Tourist accommodation tax XX € / day or part of day
“1, 2 and 3 key” tourist apartments
€2.00 (10% VAT not included)
The tax is payable at check in.
During the low season (from 1 November to 30 April of the following year) the tax will be reduced by 50%. For stays of more than nine days there will also be a 50% reduction in the tax. Children under 16 are not liable for the tax.
Therefore, anyone over the age of 16 who stays at a tourist establishment in the Balearic Islands will be required to pay the corresponding tax to the owner of the establishment where they are staying.