By contrast, visitors in part of the low season will pay less tax. The government envisages applying a lower rate than at present for December, January and February. Figures for 2023 and 2024 indicate that this would relate to around 400,000 visitors. The low-season rate (November to April) is in any event a quarter of the present high-season rate (May to October).
The intentions announced, it is not known what the new higher and lower rates will be. For June to August, the fact that an opposition party - Més - has called for a doubling of all rates doesn't necessarily mean that, for example, the top rate for five-star and four-star superior accommodation will increase from four to eight euros per person per night.
The Partido Popular, the party of government, did once propose a scrapping of the tax in the low season. Given the potential amounts - less than one euro at most - the relatively few numbers of visitors and the costs of administration, there is perhaps an argument for doing away with the tax from December to February. The revenue benefit to the government is low enough as it is.
In effect, the government will create four blocks of the year with different rates. A criticism of the tax is that it is already complicated, another factor being that all rates decrease by 50% after eight days. It is destined to become more complicated.
The 2025 budget is understood to contemplate 136 million euros revenue from the tourist tax. This figure doesn't take account of the adjustments. President Prohens said in parliament on Wednesday that an increase will "undoubtedly" contribute to improving the region's financial situation. Were the rate for June to August to go up by 50%, this would add some 35 million euros. The government's spending ceiling for 2025 is expected to be in excess of the 6,366 million euros in the 2024 budget.
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More bureaucracy for business especially small ones raising not much revenue which will just disappear and not be spent on infrastructure improvements.