DISCLAIMER: Please note, this is not a legally approved document. We are outlining what our customers are doing in Spain when it comes to the statutory requirements. They may be using Mews to achieve some of it and some third-party services to get to some of the remaining requirements.
Value Added Tax
What are the VAT levels in Spain and what services/goods do they apply to?
- 0% is for products and services which are tax exempt. In practice this does not occur often. Some hotels argue that cancellation fees and no-show fees are at 0% VAT. This is not confirmed by the government.
- 4% is not very common but for more info click here.
- 10% Services that are included: accommodation, culture and recreation, bike repairs, clothing repairs, hairdressers, camping sites, sports including saunas and swimming pools, transport of persons. The service of F&B is 10%, with the exception of alcohol.
- 21% applies to all other goods and services like meeting spaces, spa (if it’s an external client), tobacco in hotels, usually applies to all alcoholic beverages, all souvenirs sold in the hotel or giftshop that do not fall under the 10% or 0%. Parking cards and city maps also fall under the 21% category.
Are any upcoming change of VAT levels expected?
No, currently there are no announced VAT changes (as per 30th Dec 2020)
Should deposits be used for VAT payments (in case of advance deposit payments) or not (or both are allowed)?
Yes, VAT is payable at the moment you process a payment. If you book a stay for next year which you pay now, the VAT is payable by the hotel at the moment the reservation has been charged.
TOURIST CITY TAX:
What City taxes apply in your country?
- City Taxes are determined on the city level. Each city can apply their own city tax. Also often referred to as tourist tax.
- So far, only applies to Barcelona & Catalonia, and the Balearic Islands.
Regions and type of properties they apply + calculation
The following cities have city tax hardcoded (built in Mews by default for below destinations) in Spain. For all cities, the rule applies to every person who stays in the hotel/hostel.
Barcelona & Rest of Catalonia
Rest of Catalonia
5-star hotels, grand luxe hotels & luxury campsites
4-star & superior 4-star hotels
Dwelling for tourist use*
- Dwelling for tourist use - These are dwellings rented by the owner, directly or indirectly, to third parties, repeatedly and in exchange for payment.
- Other Establishments - Hotels or Hostels with 3-stars or less, youth hostels, rural accommodation, campgrounds that are not in the luxury sector.
Important information for Barcelona & Catalonia:
The tourist tax is charged per person, per night
The tax is charged only for the first seven nights of your stay — in the same accommodation over a continuous period. (If you stay in more than one establishment during your visit, you pay tourist tax over the first seven nights in each of the establishments.)
People aged 16 and younger are not charged tourist tax
Your tourist accommodation must provided you with an itemized invoice, detailing the tax rate used and the number of nights over which it is charged
The tourist tax is subject to a 10% VAT (Value Added Tax; Spanish: IVA; Catalan: L’IVA) charge. (For example: 0.45 cents + 10% = rounded up to .50 cents)
NOTE - Taxes in Catalonia & Barcelona will be valid until 31.05.2021.
Starting on 01.06.2021, the taxes will increase.
Balearic Islands - The new rates are 4€ for those staying in luxury hotels, 3€ for mid-range accommodation, 2€ for cruise passengers and cheaper hotels and apartments, and 1€ per person per day for campers and hostel guests. Those under the age of 16 are exempt.
**50% discount after the 9th night. And 50% discount in low season.
2. Fiscalization requirements – SII (Spain)
In December 2016, Spain passed a law requiring all transactional invoice (factura) data to be submitted to the Spanish tax agency (Agencia Tributaria). This real-time reporting, or Suministro Inmediato de Información (SII) came into effect for most of Spain on 1st July 2017. Shortly after, Spain announced that the SII requirement would include the Basque Country and Navarra from 1st January 2018. From 1st January 2019, the Canary Islands were also required to use SII reporting, but with slightly different data requirements.
1. Are there any current requirements?
Mandatory for those companies:
- Turnover of over 6 millions a year.
- Registered with REDEME (Monthly VAT Return Registry).
2. Are there any upcoming requirements?
- Yes with a deadline for 31/12/2020 in Spain. They are linked in the below guides.
To set up your integration in Mews follow this GUIDE
Fiscalisation requirements – SII (Basque Country)
TicketBAI is a shared project by the Regional (Provincial) Finance Authorities and the Basque Government to implement a series of legal and technical obligations regarding taxpayers' invoicing software. It will enable the tax authorities to monitor taxpayers' business income, particularly in sectors that deliver goods or perform services to end consumers that are largely paid for in cash.
Attached you will find two documents with all the technical specifications in ENGLISH. The Spanish document is the official notification from the Basque Country
Properties in Basque Country can start using TICKETBAI from Oct. 2020 but it will be mandatory starting on the 1st of January 2022.
DEADLINE - 31st Dic. 2021
3. Reporting requirements?
1. Are there any tourism reports required (City Tax)?
- Yes. Tourism Tax Report is required for those properties that Tourist Tax is mandatory. Only applies to Barcelona & Rest of Catalonia, and the Balearic Islands.
- As the City Tax is coded, reports can be done in Mews.
2. Is there a Foreign Police integration required?
- Yes. A police Report is required, and the integration is available in Marketplace.
3. Any other Statistical Authority reports required?
- INE – Only for Hotels and it’s available in Mews Marketplace.
- EUSTAT – it only applies to Basque Country LE. The integration is not ready yet but you can use the INE XML file as it follows the same parameters.
- ISTAC – it only applies to the Canary Islands.
4. Data collection requirements
What data of guests should be collected (and does Mews require during online check-in) by law?
- Full name (Second last name if it’s Spanish id).
- Arrival and departure date.
- Place of residence (city) including country.
- Type of identification shown upon check-in (ID / Passport / Drive License).
- ID nº. Providence – ONLY applies with Spanish citizens.
- Issue Date (LE Spanish police).
- Expiration Date (LE country basque).
Is it legal to make copies of passports?
No, copies of passports or ID cards are not allowed.