Legal basis for tourist rentals in Cataluña

Legal basis

• Decret 75/2020

  Source: portaljuridic.gencat.cat

• Llei 13/2002, de turisme de Catalunya

  Source: boe.es

• Decret Llei 3/2023

  Source: boe.es

Notes

Tourist tax (IEET, Catalonia's tax on stays in tourist establishments) plus a municipal surcharge. Ley 2/2026 of 6 March (DOGC no. 9621 of 10-03-2026; BOE-A-2026-6642, BOE no. 72 of 23-03-2026), in force since 1 April 2026. Regional rate per person per night for tourist homes: €4.50 in Barcelona city from 1 April 2026; in the rest of Catalonia, €1.75 from 1 April 2026 to 31 March 2027 and €2.50 from 1 April 2027. Municipal surcharge: Barcelona may approve up to €8 per category (its actual amount is still to be confirmed in an official source); other municipalities may approve up to €4 by ordinance and agreement with the Catalan Tax Agency, applicable only to stays from 1 October 2026. According to the Catalan Tax Agency, guests under 17 are exempt. Filing forms 950, 940 and 920: check the Agency's calendar. Sources: BOE-A-2026-6642 and atc.gencat.cat/ca/tributs/ieet.