Tourist tax: between excessive bureaucratic burden and doubts about moratorium

There has been a lot of discussion last month about the tourism tax Botànic wants to impose in the Community of Valencia. Almost all the talk, both for and against, came from political forums, beyond reports from the University of Alicante and Valencia. But, What do legal or economic experts think about the practical application of this tax? Especially with regard to the greater bureaucratic burden that tourism companies must bear, with the moratorium agreed in the first pact to delay who will be responsible for collecting taxes from visitors if it finally resumes after their tour in Parliament, or to delay its entry into force until 2024.

Those who doubt in the first group, the workload that hotels, camping sites and other tourism businesses must undertake, Antonio Pérez, responsible for the financial commission of the Alicante Association of Economists. «There is a tendency in the management to put citizens under a workload, which means a higher management cost for tourism companies, as is the case with companies with VAT. On the other hand, if the rate affects a higher quality tourism, it will be necessary to take into account that the hotels will collect more.”


From the point of view of economic analysis, Pérez does not take this into account. The fee amount that will vary between 0.5 and 2 euros, Depending on the type of accommodation, it has a negative impact on the number of visitors. “The cost per capita is not important and the revenues can be invested in improving tourism infrastructure. This is the main reason for its existence”, before sharing a final reflection: “The place where it can affect the most is family tourism. For example, if we take a four-person model with one week remaining, there will be a significant additional cost, multiplying seven days by four».

Former minister Manuel Alcaraz, a professor of Constitutional Law at the University of Alicante (UA), does not believe it will cause problems at the legal level, as it falls under the jurisdiction of the regional Parliament. Where Alcaraz casts doubt on the moratorium is the fact that the law will come with a deferred effect and therefore won’t come into effect until 2024. “Laws come into force in twenty days or so. month, sometimes even the next day. That’s what I’m most curious about from a legal standpoint,” he continues. Otherwise, the exconseller will not appreciate any problems. Outside of this analysis and already in the political and commercial debate, Alcaraz is against the speech of Toni Mayor, president of the Hosbec hotels association: accuses: “You have to be more respectful of the decisions taken in the parliament, because these are the representatives of the Valencian people. Although it is said in a moment of anger».

Álvaro Antón, Professor of Law at the CEU Cardenal Herrera University, wants to point out from Elche that the generalized concept of rate is wrong, because what is actually committed is a tax. This is the same argument used by many who oppose this project, especially in the ranks of the People’s Party. “It’s not a weighted ratio,” Antón complains. overlooks the fact that it is not clearly explained how the funds will be redistributed created with tribute.

The teacher from Elche also believes that the opportunity to accompany the start of the parliamentary process has been lost with an in-depth analysis of the impact that tax enforcement will have on the competitiveness of the tourism sector. suitability, alternatives or effectiveness. “A technical study would have been a good formula, with the opening of a consultation period to gather initiatives, as with the proposals of the European Union,” Antón complains. University of Valencia.

Between experts consulted by this newspaper Also, the political groups that favor charging for overnight stays do not have larger pedagogical work. «An analysis of the specific conditions of the Valencian Community would be interesting. The feeling one has is that they just want to make a copy of the models applied in Catalonia or the Balearic Islands, where each region has certain characteristics,” explains Antón.

For Emilio Cencerrado, director of the United Arab Emirates Department of Economic and Financial Disciplines, the new tax “shows no great complexity” from a legal standpoint: “It’s the daily accommodation fee paid by the replacement. The mechanism of influence on the final rate. Like other experts consulted, Cercerrado also said: He believes that “it is a copy of the texts already in force in the Balearic Islands or Catalonia. As for the possible problems the rate may experience at the legal level, he does not point to great difficulties. It is a tribute to the powers of the Community and does not present incompatibilities as the State does not tax any type of tourist accommodation.” continues.

A final question to emerge from reports such as those from the UA involves assessing the appropriateness of a tax-intensive political debate among Botànic members in which opposing viewpoints are exposed. All this when the academic institution’s study shows that the new tax will collect 53 million, a very small amount compared to the 3,800 million the industry generates.

University reports in Alicante and Valencia

Studies have been conducted at both the University of Alicante and the University of Valencia where the implementation of the tourist tax in the Valencian Community was analyzed in depth. The academic institution from Alicante demolished the theses on which the new tax was based, while the Valencia institution is not so strong in its analysis, but favors regulation by the European Union and recommends its postponement. The effects of the pandemic on the economy in general and tourism in particular continue to gain weight.

The University of Alicante’s report was commissioned by the Autonomous Tourism Secretary through the Valencia Institute of Tourist Technologies. Their results show that the tourist tax did not exceed the cost-benefit analysis. and it breaks down some of the key arguments that tax advocates take refuge in. The report of the University of Valencia cites among its main conclusions that tourism taxes are a trend in Europe as they are imposed in Portugal, Italy or Croatia, and therefore EU momentum is recommended.

Will it be ratified before the assembly ends?

The tourist tax began its parliamentary tour in Cortes on the 14th. The debate over the tax on overnight stays is expected to be lengthy and even considers the possibility of ending it without final approval from the current legislature. The date on which the agreement is signed will depend on the impetus that the six parliamentary groups represented in the Autonomous Assembly wish to give the agreement.

The process to be followed after the processing of the fee is approved will be as follows: Attorneys will refer the bill to the commission, commission responsible will make a working proposal to discuss the changes, and this commission will go to the general assembly meeting for the final vote. The commission, which will be established approximately in October, is expected to carry out its work between November and February and enter into force after the voting at the general assembly.

No one in the Cortes dares to specify the dates further. because it turns out to be a very complex estimation. Consel Jurídic Consultiu’s intervention, as it is a draft law, will not be mandatory unless requested by the two groups making the proposal.

Source: Informacion


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