The City Council of Barcelona has regularised 150 cases in the tourism sector, with €835,200.76 settled in IAE and an increase in the registry of €220,302.94.
The Inspection of the Municipal Tax Institute (IMH) of Barcelona has closed 150 cases as part of the tax regularisation plan in the tourism sector, which has allowed for the settlement of €835,200.76 in terms of the Economic Activities Tax (IAE). The plan, which will continue until 2028, aims to inspect 463 companies managing 2,281 tourist use homes (HUT) and 280 tourist apartments.
According to data provided by the IMH, the 150 completed cases have generated 457 IAE settlements and have increased the annual registry of this tax by €220,302.94. The action focuses on verifying that companies operating HUT, when their turnover exceeds one million euros annually, are registered and correctly taxed for this activity.
The plan started with an initial phase of inspection procedures on 99 entities that are taxed for HUT, representing 1,300 homes, and 3 companies of tourist apartments with 105 units. The forecast is to complete the inspection of 463 companies by 2028, according to the schedule of the plan itself.
Inter-institutional collaboration has been key: the Tax Agency of Catalonia has provided the IMH Inspection with data on homes, hotels, apartments, and hostels of legal entities that have paid the regional tourist accommodation tax. With this cross-referencing of information, the Inspection has been able to locate operators not listed in the IAE.
The Deputy Mayor for Economy, Finance, and Tourism, Jordi Valls, has stated that, until the elimination of HUT licenses is completed in 2028, the municipal intention is to “advance in those fiscal and inspection measures on tourist apartments that ensure their operators comply with all tax obligations.” Valls emphasised that taxation is used as a tool to reorganise the activity of tourist apartments, reduce their impact on access to housing, and move towards a more sustainable tourism model.
The plan also aims to detect other irregularities, such as undeclared works that should be taxed under the Tax on Constructions, Installations, and Works (ICIO), or discrepancies in the cadastral value for IBI purposes. The Inspection reviews the declared surface area and the number of accommodations of each company.
The inspection plan for 2025-2028 is developed in three phases. The first, initiated in the third quarter of 2024, consisted of data cross-referencing between tax administrations and the Inspection Services Directorate. The second phase, currently underway, must complete the open procedures regarding the 99 HUT companies and the 3 apartments. The third phase, scheduled for 2027-2028, will inspect the remaining entities that carry out these activities and are not listed in the State Agency for Tax Administration (AEAT) as declaring economic activity related to accommodation.
For owners and managers of tourist apartments in Barcelona, the recommendation is to review their situation in the IAE and ensure that their activity is correctly declared, as inspections will continue over the next two years.
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