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The law revokes several prior decrees and modifies the tourist tax regime in Catalonia. It adds a new chapter (Chapter VII) to Title VI of the consolidated text approved by Legislative Decree 3/2008. It amends key articles on fees and management, including Article 431-3.5 of Decree 75/2020. It adds Article 34 ter to Law 5/2017 (Articles 24, 34, 34 bis, 35, 38, 48, 49).
Tourist accommodations in Catalonia must update billing and registration systems to comply with the new tax structure. Local authorities must reorganise their management and collection records. The adaptation period is not specified but implies operational adjustments over the coming months.
The tax team reviews your specific situation.
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