This is a tax imposed by the Government of Catalonia upon the specific economic capacity of natural persons as embodied in their stay, for days or parts thereof, involving overnight stays or otherwise, in any of the establishments and facilities referred to in Article 26.3 of Law 5/2017, of March 28. The tax also aims to internalise the possible externalities that tourism may create in areas with a high concentration of tourism.

The revenue from the tax on stays in tourism establishments is subject to the allocation from the Tourism Promotion Fund for the purposes stipulated in Article 49.1 of the Law mentioned above.