Tourist tax, 10% VAT and the drink at 21%: the tax inside the ticket
Nextica Law & Tax handles Catalan hospitality's own tax rules: settling the tax on stays in tourist establishments created by Law 5/2012 and the surcharge applied by Barcelona City Council, with the establishment's obligation as the substitute that charges and declares it; correctly applying the sector's VAT rates, which are not just one —catering falls under the reduced rate and certain drinks under the standard one—; and the treatment of complimentary items, own consumption and staff meals, which is where a restaurant's VAT stops adding up.
The hotel thinks the tourist tax is paid by the guest. It is the establishment that declares it and answers for it.
What's included
1. Determining whether the establishment is liable for the Catalan tax on stays in tourist establishments and what obligations arise for it as substitute taxpayer.
2. Keeping the register of stays and passing the amount on in the invoice, which is what allows what was declared to be justified afterwards.
3. Self-assessment within the Generalitat's deadlines, together with the municipal surcharge where the establishment is in Barcelona.
4. Configuring the point-of-sale terminal by product family, so each VAT rate applies where it should and not once per ticket.
5. The treatment of complimentary items, own consumption and staff meals, which have their own regime and are not just another expense.
6. Reviewing the VAT of the delivery channel and its commissions, which are settled differently from dining-room sales.
7. A single tax calendar bringing together national and regional obligations, so the Catalan one does not fall outside the adviser's.
THE TOURIST TAX IS DECLARED BY THE ESTABLISHMENT
Even though the guest bears it economically. And a restaurant's VAT is not a single rate, however the terminal is configured.
Charging the tourist tax and not keeping the register of stays
the law makes the establishment's operator the substitute taxpayer —charging the amount, passing it on, keeping the register and filing the self-assessment— and without that register what was declared cannot be justified.
Law 5/2012 on the tax on stays in tourist establishmentsA point-of-sale terminal with a misconfigured product family
catering services are taxed at the reduced rate but certain drinks fall under the standard one, and a configuration error repeats on every ticket for months until the first audit.
VAT ActComplimentary items, own consumption and staff meals treated as just another expense: they have their own regime, and in a business where they happen daily the accumulated difference stops being marginal.
VAT ActFrequently asked questions
Who is liable for the tourist stay tax?
The establishment, even though the guest bears it economically. Law 5/2012 makes the establishment's operator the substitute taxpayer: it is the operator who must charge the amount, pass it on in the invoice, keep the register of stays and file the self-assessment within the Generalitat's deadlines, and it is the operator who answers if it does not. On top of that, in Barcelona, comes the municipal surcharge, declared through the same route. The most common mistake is not failing to charge it: it is charging it and not keeping the register that allows what was declared to be justified.
Does everything a restaurant serves carry the same VAT?
No, and it is the most common reason a restaurant's VAT does not add up. Hospitality and catering services are taxed at the reduced rate, but certain drinks —notably alcoholic ones— fall under the standard rate, and the same applies to some takeaway sales of specific products. If a product family is misconfigured on the point-of-sale terminal, the error repeats on every ticket for months and surfaces at the first audit. Add to that complimentary items and staff meals, which have their own treatment and are not simply another expense.
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