Visitors must pay a fee that varies depending on the category of accommodation and location. It ranges from 0.60 euros to 3.50 euros per night and person. On the other hand, in the Balearic Islands, the Tourist Tax was introduced in 2016.
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The first rise came into force on April 1 2023. Currently, those in hotels and apartments up to four stars pay €5.50 a night.This goes up to €6.25 for those in five star hotels. Housing for tourist use, such as Airbnb are charged €5 a night with other, lower-ranked establishments costing €3.75 a night.
The tourist tax is calculated on the total fees and fair market value of consideration paid by the tenant for the benefit of the accommodations. All fees and consideration that are required by the tenant for the benefit of the accommodations are considered as the total rental charge and are taxable.
Now you can claim a VAT refund in Spain however much you spend. The Spanish government has removed the minimum amount of €90.16 that previously applied to Tax Free Shopping transactions made in the country. This means that, whatever the value of the goods you purchase, you now have the right to claim back the VAT.