Barcelona opens the new modification of the tourist tax for public consultation

The Plenary of the Barcelona Municipal Council approved on September 25, 2026, the modification of the surcharge on the Tax on Stays in Tourist Establishments (IEET), in accordance with the modifications introduced by Law 11/2026, of July 9, on fiscal, financial, administrative, and public sector measures. The agreement, published in the Official Gazette of the Province of Barcelona on September 30, 2026, with reference CVE 202610144934, provisionally approves the modification of Fiscal Ordinance 2.2 regulating this surcharge and submits it for public consultation. The text was signed by the general secretary, Jordi Cases i Pallarès.

The surcharge is a municipal tax that levies the same stays as the regional tax, under article 38.2 of Royal Legislative Decree 2/2004, of March 5, which approves the revised text of the Law regulating local treasuries, and article 5 of Law 5/2020, of March 29. The Constitutional Court endorsed this figure in Judgment 125/2021, of June 3. The ordinance justifies the surcharge due to the tourist pressure on the city, with an average floating population of approximately 154,000 people, an additional 9.6% over the resident population.

Thirty business days to examine the file

The agreement is open to the public for a period of thirty business days counting from the day after its publication in the gazette, in accordance with article 17 of Royal Legislative Decree 2/2004. During this period, interested parties may examine the file and submit any claims they deem appropriate.

• Online consultation: electronic office of the Barcelona City Council, public exhibition section.
• In-person consultation: Directorate of General Secretariat Services, plaça de Sant Miquel s/n, Edifici Novíssim, 4th floor, from 9:00 to 14:00 hours.
• Submission of claims: any office of the City Council’s General Registry or through the means permitted by Law 39/2015, of October 1.
• If no claim is submitted, the modification will be considered definitively approved without the need for a new plenary agreement.

Current rates and progressive scale

The current ordinance, definitively approved by the Plenary on September 25, 2026, and published in the gazette on September 29 (CVE 202610144929), sets the surcharge rates by type of establishment:

• 8.00 euros: 5-star and grand luxury hotels, luxury campsites, and facilities of equivalent category.
• 8.00 euros: 4-star and 4-star superior hotels.
• 8.00 euros: tourist rental homes.
• 8.00 euros: other campsites and other tourist establishments and facilities.
• 8.00 euros: cruise ships, both for stays of more than 12 hours and for 12 hours or less.
• 4.00 euros: youth hostels, a differentiated category created by Law 2/2026, of March 6.

The regulation provides for a transitional period between 2026 and 2028 with a progressive increase until the full quota is reached, with the exception of youth hostels: 5 euros from April 1, 2026, to March 31, 2027; 6 euros from 2027 to 2028; and 7 euros from 2028 to 2029.

Background and management of the tax

The modification now submitted for public consultation is added to the processing that was closed this same month. The Plenary had provisionally approved the modification of Fiscal Ordinance 2.2 on June 26, 2026; on September 25, 2026, it resolved the claims and approved it definitively.

• Management, inspection, and collection: Tax Agency of Catalonia, in a unified manner with the regional tax.
• Transfer to the City Council: amounts collected minus the fee for the management and collection service.
• Destination of the collection, according to the agreement of the Municipal Council of September 30, 2019: improvement of the control of homes that lease rooms for tourist use, improvement of the quality of life in the neighborhoods most affected by tourist pressure, and creation of content for tourist decentralization.

The modification directly affects the city’s tourism sector, which will have to apply the surcharge to accommodation bills, and municipal revenues, which are reinforced to finance public services and housing policies. Operators and citizens have thirty business days to lodge appeals against the text before it becomes final.

Source: Official Gazette of the Province of Barcelona, September 30, 2026, Local Administration, p. 1-1 (official reference: CVE 202610144934).