The declaration of tax settlement models are as follows (Important: these models are informative and can not be presented face-to-face.) The presentation can only be done telematically, to see the section on the ATIB website from Gestión telemática:
Obligations in direct estimation regime:
– Receive, keep and number the statements that
must present and be required to taxpayers
(tourists) as well as the supporting documents for the exemptions
that are applicable (for example, because they are less
of 16 years old, family book should be required, carnet of
identity, passport or any other document that
prove the age and keep a photocopy of it)
– In any case, issue, keep and number the
proof of demand and payment of the tax
made by the taxpayer
– Bring the following record books:
Book of received declarations
Book of payment receipts issued
– Carry out four quarterly self-assessments
during the year (model 700)
– Present an annual summary during the month of
January (model 790)
By law, all professionals in the hospitality sector must keep their guest registration book up-to-date.
The forms of entry parts of travelers will conform to the model established in the Annex of Order INT / 1922/2003, of July 3 and will be generated by the establishments themselves
The establishments may fill in the forms of Entry Parties by manual procedures or by computer procedures, but the traveler must sign this part inexcusably.
Once the form has been completed and signed, it will remain in the establishment for the purpose of making a book-record, ordered in a correlative manner and consisting of books or notebooks that will integrate a minimum of 100 pages and a maximum of 500.
The registry book of the establishment in question, constituted in accordance with the provisions of the preceding paragraph, will be available at all times to the members of the Security Forces with competence in the matter, and the establishments are obliged to exhibit it when to it they are required.
The establishments must keep the Books-registration for a period of three years, counting from the date of the last of the record sheets that comprise them.
In the following links are available the documents to be filled in by the guests in Spanish, English and German:
On December 29, 2017 was published in the Official Gazette of the Balearic Islands (BOIB) the modification of Decree 35/2016, of June 23, where is deleloped the Tax Law on tourist stays to impulse measures of sustainable tourism in the Balearic Islands.
In the following link you can review the modification of the Decree as well as the amounts to be applied for each type of establishment (Law 13/2017, of December 29, of general budgets of the autonomous community of the Balearic Islands for the year 2018).
You will be charged from the second quarter of the year 2016.
High season goes from April to October included.
- 0.5 euros per day of stay if staying in hostels and shelters, hostels, pensions, inns, tourist camps or campsites.
- 1 euro per day in the case of rural hotels, rural tourism, tourism accommodation of interior, tourist apartments of up to three keys, hotels and apartments of up to three stars.
- 1.5 euros per day of stay when this tourist homes for vacation, housing top tourist marketing, apartments three keys object and hotels of four and three-star-superior.
- 2 euros per day, will be for tourists on cruise ships, superior four-star and five-star hotels, tourist apartments in four keys and residential tourism business accommodation establishments.
All these amounts will be reduced by half in each case when he is low season.
You have to pay in:
- Tourist accommodation
You do not pay under 16 years old.
Residents staying in the Islands will also pay.
The tax will vary between 0.5 and €2 in high season, and between 0.2 and €1 in low.
It is estimated that you between 50 and 80 million euros, which will be allocated for environmental purposes:
- Protection, preservation and recovery of the natural environment
- Improvements in the quality and competitiveness of the tourism sector
- Deseasonalisation premium and tourist product creation
- Improvement of sustainable tourism infrastructure
- Historical and cultural heritage