1. WHAT DOES NAME RECEIVE?
What commonly is referred to as the “ecotax”, it has the legal name of “Tax on stays in tourism”. Comes to modernize and put into circulation so real to the controversial “ecotax” of 2001.
2. HOW IT WORKS AND WHAT OPTIONS THERE ARE TO LIQUIDATE THIS TAX?
In the likeness of the taxation of self-employed entrepreneurs, the liquidation can be carried out according to the overnight stays or the number of actual days of stay for each person, called the “Direct Estimate”, or rather, could be made an “objective assessment” that emerges from the official data of the INE (National Statistics Institute) and the IBESTAT (Institut Balear d Statistics). With these data, the Administration created a module that applies to the number of seats in each accommodation.
3. WHAT ARE THE ADVANTAGES AND DISADVANTAGES OF THESE TWO METHODS?
The objective evaluation method establishes a payout according to the number of places of establishment, type of establishment and the number of days of opening. It is a simple method to calculate and at times unfair not to approach the reality of the event.
By the method of direct estimation, the taxation is adjusted exactly to each overnight stay. However, the control must be thorough.
4. HOW DO YOU CHOOSE TO BE IN ONE OR THE OTHER SYSTEM?
At the time of giving the high census, the business has by default the application of the estimation for modules. You can resign the same, although that entails a minimum period of 2 years in direct estimation.
5. WHAT METHOD IS MOST RECOMMENDED?
If it is anticipated that the actual occupation of the property is going to be below what is deemed to liquidate into modules, the choice is simple, direct estimate.
Then you should do other types of calculations. The direct estimation method requires to manage the documentation of entrance and exit of each person, proof of exemptions, books of family in case of a minor, etc
6. AT WHAT POINT DO YOU COLLECT THE TAX?
It is normal that the tourist pays the tax at the time of check-in.
7. WHAT STATEMENTS ARE SUBMITTED TO THE TAX AGENCY?
As I said above, the system of payouts is very similar to what is currently being done by the entrepreneurs.
In the system of direct estimation, is liquidated in the calendar quarter stays real. As we know, there are four quarters of settlement, April, July, October and January.
In the case of the estimation objective, is settled 60% of the annual module of the 1st to the 20th of September. In January settles the rest.
8. APPLIES THIS TAX TO THE HOLIDAY HOME AND WHAT IF THE APARTMENT IS NOT LEGAL?
Of course, the Administration does not want to make it nothing in the air. In the case of the holiday houses of the settlement you receive at home, as if it were the TAX receipt, to be paid between 1 may and 30 June.
The payout varies depending on the number of seats of the housing, to which is applied the weightings for the use of minors and the opening time in the calendar year.
Although the housing is not high in the Register or can’t make it because it is a house that is not isolated or paired, the Administration is doing an exercise in juggling legal, will require the tax (this only happens in Spain). That is to say the Administration, even being knowledgeable of that you are committing an illegality, the rental of an apartment holiday, for example, closes his eyes, settles a tax and still allowing it to keep on committing an administrative offense. In order to.
9. HOW MUCH IS THE DAILY PAYMENT OF THE TAX AND HOW MUCH YOU PLAN TO RAISE THE BALEARIC GOVERNMENT?
The daily payment ranges between 0.50 euros and 2.00 euros per stay.
The Balearic Government, on the basis of overnight stays, 2015 in accommodation regulated, some 54.3 million, has calculated that it will collect around 16 million euros.
Catalonia raised only 33 % of predicted.
10. HOW DO YOU CONTROL THE BALEARIC GOVERN THE IMPLEMENTATION OF THIS STANDARD?
The Balearic Government has already put in place a team of drivers with the data they already have in the Department of Tourism and the crossings of the data that will be made with the Tax Agency for the state, examined and prosecuted in your case, from 50 to 150% of the amount evaded.