Tourist tax in Illes Balears: everything you need to know

If you have a holiday rental property or rural accommodation (agritourism, inland tourism) in the Balearic Islands, this measure directly affects you. The Impuesto sobre Estancias Turísticas (ITS) (tourist accommodation tax), known as ecotasa, has been in force since 2016 and is charged to each person over 16 years old for every night of their stay.

💶 How much is payable?

For properties used as tourist accommodation and rural accommodation, the regulations set the following rates per person per night:

• High season (1 May – 31 October): €2.00
• Low season (1 November – 30 April): €0.50

In addition:

• From the 9th night in the same accommodation there is a 50% discount.
• Those under 16 years old are exempt from payment.

Practical examples:

• A couple in a holiday rental property, 3 nights in August:
  €2 x 2 people x 3 nights = €12 in total.
• Group of 4 staying at an agritourism property for 12 nights in July:
  €2 x 4 people x (8 nights at the full rate + 4 nights at 50%) = €64 + €16 = €80 in total.

🙅 Who does not have to pay?

Not all guests have to pay the tax. The regulations provide for several exemptions:

• Children under 16 years old.
• Stays made necessary by force majeure circumstances.
• Stays for health reasons (patients) and stays by their accompanying persons, provided there is documentary evidence that the stays are necessary to receive healthcare from the public health system in Baleares.
• Stays subsidised by social programmes run by public authorities in any European Union member state.

👉 Guests must provide supporting evidence during their stay to qualify for the exemption or reduction.

📑 How do you administer it?

As the owner or manager, you must collect the tax from the guest at check-in.

💡 Collect your tourist tax directly through the check-in form with iButlers.

You must then file the tax return with the Agència Tributària de les Illes Balears (ATIB):

• For tourist properties, using Form 017 (annual payment).
• Usual filing period: from 1 May to 30 June of the year following the year in which the tax became due.

👉 Official manual