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Law 2/2026 modifies the tax regime for tourist accommodation in Catalonia, repealing several previous decree-laws and adding a new chapter on fees. It amends Article 431-3.5 of Decree 75/2020 and adds Article 34 ter to Law 5/2017. Establishments must adapt their registries and fees within a three-month period; otherwise, they could face fines of up to 15,000 euros for non-compliance (Art. 431-3.5).
Tourist accommodations in Catalonia must update their registries and fee collection systems within three months or risk fines of up to €15,000. Local authorities and tourism managers must adjust their tax procedures. Advisors and management companies must inform their clients about the changes and adaptation deadlines to avoid sanctions.
The tax team reviews your specific situation.
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