Hotel Tax :
Scope :
It is caused by the operators of tourist establishments.
Plates :
It is calculated on overall gross sales turnover.
Rate :
The rate of the hotel tax is set at 2 percent.
Recovery :
The tax is paid on the basis of a statement according to a model provided by the Municipality:
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The first 15 days of the month that follows the realization of revenue for individuals
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The first 28 days of the month on legal entities.
Infringements / control / sanctions / litigation / requirements :
The provisions relating to them are the same as those relating to the tax code on personal income and corporate taxes.
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