Modification included in Law 5/2020. Tax on stays in establishments for tourist use.

Publication of Law 5/2020, on fiscal, financial, administrative and public sector measures and the creation of the tax on facilities that affect the environment.

We summarize in reference to our sector and that; in its chapter V it modifies the amount of the tax on the Stays to establishments of tourist use.

With effect from 1 July:

Asimismo, la citada Ley

amends 13/2002 of 21 June:

It is anticipated that the HUT activity “begins when the advertising or marketing of the accommodation is carried out, directly or through an intermediary” and is expressly incorporated as a serious or very serious infraction, depending on the case. the offer or advertising of the accommodation without having the enabling title (HUT license).
Serious offense:
– The owner does not notify the Administration that he is carrying out an irregular activity in his home.
– Exceed the maximum number of occupants allowed.
– Not to adopt the measures foreseen towards the behaviors that attack the norms of coexistence.
LINK TO THE OFFICIAL JOURNAL OF THE GENERALITAT