L'Hospitalet approves the municipal surcharge on the tourist tax to finance housing

The Plenary of the City Council of L’Hospitalet de Llobregat, in an ordinary session on September 23, 2026, definitively approved the establishment of the municipal surcharge on the tax on stays in tourist establishments and fiscal ordinance no. 1.06 which regulates it. The agreement and the full text of the regulation are published in the Official Gazette of the Province of Barcelona on September 25, 2026, with the official reference CVE 202610142613 and file AJT/39550/2026 (document no. 1112262/2026). The surcharge will be required for stays made in tourist establishments located within the municipal boundary.

The surcharge is framed within article 34 ter.1 of Law 5/2017, of March 28, on fiscal, administrative, and financial measures, and in the revised text of the Law regulating local treasuries (Royal Legislative Decree 2/2004, of March 5). According to the ordinance, it has the status of public law income and the nature of a surcharge on a tax owned by the Generalitat de Catalunya, and responds to the need to strengthen local financing for the costs generated by tourist activity, with special attention to housing policies.

The immediate precedent is the provisional approval of the Plenary on July 29, 2026, submitted for public exhibition for thirty business days (CVE 202610128349). During this period, allegations were presented which the Plenary has resolved:

• Municipal political group of the People’s Party: claims presented on September 3, 2026, entry registry E/167141/2026, dismissed except for the sixth, relating to the correction of material errors, which is accepted.
• Municipal political group of VOX: allegations presented on September 9, 2026, entry registry E/171037/2026, dismissed in their entirety.

Rates by type of establishment

The quota is obtained by multiplying the number of stays, with a maximum of seven stay units per person, by the corresponding tax rate. For the period from October 1, 2026, to March 31, 2027, the surcharge amounts per stay are:

• 5-star hotels, grand luxury, luxury campsites, and equivalent facilities: €4.00.
• 4-star and 4-star superior hotels and equivalents: €1.80.
• Tourist rental homes: €1.75.
• Youth hostels: €0.80.
• Other campsites and other establishments: €0.90.

Starting April 1, 2027, the rates increase in four of the five categories: €4.00 for luxury establishments, €2.40 for four-star hotels, €2.50 for tourist rental homes, €1.00 for youth hostels, and €1.20 for other campsites and establishments. In the case of advance booking, the rate in force at the time of booking applies if the booking amount and the tax, including the surcharge, are paid.

Exemptions, taxable persons, and settlement

The stays provided for in article 27 of Law 5/2017 shall be exempt:

• Stays subsidized by social programs of a public administration of any member state of the European Union.
• Stays of persons sixteen years of age or younger.
• Stays due to force majeure as determined by regulation.
• Stays for health reasons and those of the persons accompanying them.

The taxpayers are the natural persons who make the stay and the legal entities in whose name the invoice is issued; the owners of the establishments are substitute taxable persons, who may demand the amount paid from the taxpayer. Persons who contract directly on behalf of the taxpayer and act as intermediaries are also jointly and severally liable.

Two semi-annual settlement periods are established: from April 1 to September 30 and from October 1 to March 31. The electronic self-assessment and payment are made between October 1 and 20 and between April 1 and 20, depending on the period.

Management by the Tax Agency of Catalonia and entry into force

The management, inspection, and collection of the surcharge shall be carried out by the Tax Agency of Catalonia, together with those of the tax upon which it is based. The Generalitat de Catalunya shall transfer the collected amounts to the City Council, once the fee for the management and collection service has been deducted.

The ordinance shall enter into force on the first day of the settlement period immediately following its publication in the BOPB, provided that the agreement with the Tax Agency of Catalonia has been signed, and shall remain in force until it is modified or repealed. Against the agreement, which exhausts the administrative route, a contentious-administrative appeal may be filed within two months before the Contentious-Administrative Chamber of the High Court of Justice of Catalonia; against management acts, an optional appeal for reversal or an economic-administrative claim before the Tax Board of Catalonia. The edict is signed by Jesús Husillos Gutiérrez, Deputy Mayor of the Area of Security and Internal Government.

The measure makes L’Hospitalet one of the municipalities that taxes tourist activity with its own surcharge on the Generalitat tax, with a direct impact on hotels, tourist accommodation, hostels, and campsites in the city and, therefore, on the final price of visitors’ overnight stays.

Source: Official Gazette of the Province of Barcelona, September 25, 2026, Local Administration, pp. 1-5 (official reference: CVE 202610142613).