Tax legislation of interest
Law 5/2017, of 28 March, on fiscal, administrative, financial measures and the public sector and creating and regulating taxes on large commercial establishments, stays in tourism establishments, radiotoxics elements, packaged sugary drinks and carbon dioxide emissions (from Title I, Chapter VI, articles 22 to 50).
Decree 141/2017, of 19 September, approving the Regulation on the tax on stays in tourism establishments.
Order VEH/216/2017, of 22 September, approving payment forms 920, 940 and 950 for the tax on stays in tourism establishments.
Decree 161/2013, of 30 April, approving the Regulation of The Tourism Promotion Fund
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The Tourism Promotion Fund is a mechanism for financing tourism policies to improve Catalonia's competitiveness as a tourist destination and guarantee its sustainability.
The Fund is endowed with revenues from the tax on stays in tourism establishments, and must be used for projects or initiatives aimed at achieving the following objectives:
a) Promoting Catalonia as a tourism destination.
b) Promoting responsible, quality sustainable tourism and the protection, preservation, recovery and improvement of tourism resources.
c) Fostering, creating and improving tourism products.
d) Improving services for the control and inspection of tourism establishments.
e) Developing tourism-related infrastructure and services.
The ministries responsible for economy and tourism are the administrators of this fund.