ATC and Sabadell sign the agreement to transfer the municipal tourist tax

The Tax Agency of Catalonia and the Sabadell City Council have signed the collaboration agreement regulating the transfer of the municipal surcharge collected in relation to the tax on stays in tourist establishments. The text was signed on September 23, 2026, and is made public in the Official Gazette of the Generalitat de Catalunya (DOGC) no. 9760, of September 29, 2026, through Resolution ECF/3415/2026, of September 23 (reference CVE-DOGC-A-26266079-2026). The resolution is signed by Andreu Navas Amenós, director of the Tax Agency of Catalonia.

The agreement is framed within article 34 ter of Law 5/2017, of March 28, which allows city councils to establish a surcharge on the tax on stays in tourist establishments and agree by convention the terms and deadlines for the transfer of the amounts collected. Law 2/2026, of March 6, created the fee for the management and collection service of the municipal surcharge, which is deducted from the transferred amount. The Sabadell City Council approved the establishment of the surcharge by agreement of the Plenary on July 27, 2026, and the signing of the agreement by Decree no. 14349/2026, of September 14, 2026.

Who signs and what each party commits to

• For the Tax Agency of Catalonia, Antoni Fernández Pérez, president of the entity and Secretary of Finance of the Department of Economy and Finance.
• For the Sabadell City Council, Antonio Rodríguez Galián, Councilor for Treasury and Tax Management, empowered by Mayoral Decree no. 19637/2025, of December 9, 2025.
• As notary, María Cacharro López, secretary of the Sabadell City Council.

The Tax Agency of Catalonia assumes all management, inspection, and collection actions for the surcharge, in a unified manner with the tax upon which it is based, as well as the settlement of the accrued fee. The Sabadell City Council is not required to perform any management, inspection, or collection actions, but must inform the Agency of the agreements for the approval, modification, or suppression of the surcharge within one month of their adoption. Taxpayer requests addressed to the City Council must be forwarded to the Agency within a maximum of five business days.

Transfer deadlines and monitoring commission

The Generalitat de Catalunya must order the payment of the collected funds to the Sabadell City Council once reduced by the amount of the fee corresponding to each payment. The resulting balance of each settlement period must be transferred within four months following the end of the period.

A Monitoring Committee is created, consisting of two representatives from each signing entity, who must be appointed within three months of the signing. The presidency rotates every two years, and agreements require the consent of both representations. Its functions include agreeing on technical protocols for settlement and transfer of funds, promoting and supervising actions, and resolving doubts of interpretation.

Validity, personal data, and judicial control

The agreement has a duration of four years starting from the day after the signing, extendable by unanimity for a maximum of four additional years. The parties may terminate it, and such extinction does not affect the powers of verification and inspection for non-prescribed periods.

Regarding data protection, the parties undertake to comply with Organic Law 3/2018 and Regulation (EU) 2016/679, and must implement processes of anonymization or pseudonymization and, where appropriate, encryption, to prevent the provided information from allowing the identification of natural or legal persons. The agreement is administrative in nature and falls outside public procurement regulations; disputes fall under the jurisdiction of the Administrative Litigation Chamber of the High Court of Justice of Catalonia.

Publication in the DOGC is a requirement for effectiveness against third parties, such that the agreement takes full effect for the tourism sector of Sabadell and for municipal finances starting from this official dissemination. The text must also be published in the Registry of collaboration and cooperation agreements of the Generalitat, accessible via the Transparency Portal.

Source: Official Gazette of the Generalitat de Catalunya, no. 9760, September 29, 2026, Announcements (Department of Economy and Finance, Tax Agency of Catalonia) (official reference: CVE-DOGC-A-26266079-2026).