Municipal surcharge on the IEET
To cover the costs associated with tourism, Barcelona City Council utilises an important tool in tourism taxation: the municipal surcharge on the tax on stays in tourist establishments (IEET).
In 2020, a legal amendment was introduced allowing the City Council to apply a surcharge on the IEET. The timeline for the gradual implementation of this surcharge, set to begin in June 2021, was affected by the COVID-19 crisis. From April to September 2024, the rate was €3.25, and from October onwards, the rate increased to €4.
Barcelona City Council receives 100% of the amount raised from this surcharge. Unlike the tax, which must be allocated to uses specified by law, the revenue from the surcharge can be used to fund various projects that benefit the daily life of local residents.
The flagship project is the Barcelona Schools Climate Plan, which will implement measures in 170 primary and secondary schools to improve comfort, particularly during the coldest and hottest months. To access previous figures for the IEET and the historical data, you can click here.