To redirect the tax on stays in tourism establishments to improving the protection and recovery of the environment and Catalan heritage

Act 57/2017 envisages the creation of a tax on overnight stays in tourist establishments, known as the "tourist tax", applicable to visitor stays in Catalonia in all types of accommodation. At present, part of these resources is allocated to the Catalan Tourist Board for its promotion activities while the remainder is distributed among several local administrations. Most of these resources are geared to promotion, although article 49b of the aforesaid act also envisages a proportion needing to be earmarked for "the promotion of sustainable, responsible, quality tourism and the protection, preservation, recovery and improvement of tourist resources". Before the pandemic, more than 60 million euros were raised every year. It is proposed to reform the tax and to redirect the funds by reaching a consensus with agents from the various tourist areas of Catalonia to channel the resources raised for purposes that bring about a direct return to society. The allocation of the tax may vary according to tourist areas, whereby it may be earmarked for protecting natural, cultural or historic heritage, among others. In any event, tourists must be informed that they are contributing to the enhancement of the Catalan setting and heritage, and society must perceive tourism as contributing to this enhancement.