Tourism establishments in Catalonia must be included in the Tourism Register of Catalonia, whose purpose is to order and monitor the tourism sector. It is also designed to provide information on all establishments listed and their services, via the guide to tourism establishments.
Registration is compulsory for hotels, holiday apartments, campsites, rural tourism establishments, tourist dwellings and travel agencies. When they register they are given a code formed by a series of letters and numbers which is used to identify all tourism companies and establishments in Catalonia. The first letter indicates the type of establishment and the following letters refer to its location: Barcelona, Catalunya Central, Girona, Lleida, Tarragona, Terres de l’Ebre and Val d'Aran. The numbers for establishment type and location are correlative.
• Has to appear on all material and other media used by these companies and establishments to publicise their services (Art. 73.5 of the Law on tourism in Catalonia).
• Is the code used by all tourist accommodation establishments to announce prices and services via the Ministry for Business and Labour website.
Since Law 5/2012 came into force in November 2012, introducing the tax on stays in tourism establishments, it has generated an average of 41 million euros per year thanks to the responsibility of the majority of tourism establishments. The income generated has been used to foster tourism, 30% of the total being allocated directly to the municipality where the tourism establishments are located.
In the light of our two years' experience managing and collecting the tax on stays in tourism establishments, the Tax Office of Catalonia and the Directorate-General for Tourism propose to introduce two improvements which directly affect these establishments.
1) The security of the Tourism Register of Catalonia code will be enhanced by the addition of two check digits to make it more robust and prevent errors. In this way, the tourism register of Catalonia code will provide totally reliable identification of tourism establishments subject to the tax on stays in tourism establishments. Henceforth, establishments will have to use the new code to complete settlement forms for the tax on stays in tourism establishments. When payment is made, the Tourism Register code must be entered, followed by the two check digits.
2) Simplification of the system for completing Form 950 and the Help program for settlement of the tax on stays in tourism establishments and the possibility of making quarterly payments via the internet using bank cards.
These changes simplify reporting and paying the tax on stays in tourism establishments and make it easier for establishments to comply with their tax obligations. They also improve the quality of information and provide better identification for establishments, which will make it easier to detect any failure to comply and intensify efforts to combat fraud.
Check digits will soon be included in the guide to tourism establishments and can now be verified on the Ministry for Business and Labour's website in the listing for tourism companies and establishments (http://empresaiocupacio.gencat.cat/en/treb_ambits_actuacio/emo_turisme/emo_empreses_establiments_turistics/emo_registre_turisme_catalunya/emo_llistat_establiments_turistics/).
The Directorate-General for Tourism and the Tax Office of Catalonia have launched a process for communicating the check digits individually to all the establishments already entered in the Tourism Register of Catalonia.
It should be remembered that the Tourism Register of Catalonia registration code has not changed and that this must be included in all promotional material and must be used when prices and services are modified online. They will only need to add the two check digits when settling the tax on stays in tourism establishments.
New check digit for settlement of tax on stays in tourism establishments
The new Form 950, in PDF format, will be available from 4 July at: http://etributs.gencat.cat/model950ieet
Further information at http://empresaiocupacio.gencat.cat/ca/treb_ambits_actuacio/emo_turisme/emo_empreses_establiments_turistics/emo_impost_establiments_turistics/