Where taxpayers get caught out
Owners who rent through platforms sometimes assume the platform pays the tourist tax. Unless the platform collects it expressly, the obligation remains with the owner, and inspections cross-check licences, platforms and returns.
How the tax works
| Element | Rule |
|---|---|
| Taxpayer | The guest |
| Who collects and pays | The owner or operator of the licensed accommodation |
| Amount | Per person per night, set by category of accommodation |
| Reductions | Low season and stays longer than eight nights |
| Exemptions | Under 16s and some specific cases |
Collecting from guests
The tax must be charged to guests and shown separately on the invoice or receipt. Many owners include it in the platform price; others collect it on arrival. Either way, records of each stay are needed.
Returns and registration
Holiday rental operators register with the Balearic tax agency and file periodic returns declaring stays and tax collected. Amounts and procedures have been revised in recent years, so we apply the rules in force for each season.
Income tax and VAT
The tourist tax is separate from income tax on the rent. Non-residents pay income tax quarterly; residents include the rent in their annual return. Holiday rentals with hotel-type services may also involve VAT. See rental income tax for non-residents and holiday rental tax.
Keeping it in order
A licence, the tourist tax, income tax and platform reports must all match. We handle the whole package. See accounting services and our property tax service.
An illustrative example
Based on situations we commonly see; not a specific client. A British owner of a licensed villa in Alcúdia relied on the platform and had never filed tourist tax returns. We registered her with the Balearic tax agency, calculated the tax per stay from the booking records and regularised the past seasons voluntarily.
How Castell.tax can help
We handle the taxes of buying, owning, renting and selling property in Mallorca, Ibiza, Menorca and Formentera: purchase taxes, IBI and the cadastre, rental returns, plusvalía and capital gains. We coordinate with your lawyer and notary so the figures are right before you sign. See our property tax service or contact us in English or German.
This page is published by Castell.tax, the tax practice of Castell.law in Palma de Mallorca. It is general information; tax rules and rates change, so check your case with us before filing.
Not sure what you owe? Ask before the deadline
Send us your situation or the letter you received. A tax adviser will tell you what applies, what it could cost and what to file.
Frequently asked questions
Who pays the Balearic tourist tax?
The guest, but the owner collects it and pays it to the tax agency.
Do children pay?
Guests under 16 are exempt.
Does the platform pay it for me?
Only if it expressly collects it; otherwise it is the owner's obligation.
Is it cheaper in winter?
Yes, low-season stays have a reduced amount.