{"id":14654,"date":"2026-03-10T12:24:55","date_gmt":"2026-03-10T11:24:55","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=14654"},"modified":"2026-03-10T12:24:55","modified_gmt":"2026-03-10T11:24:55","slug":"sha-modificat-limpost-sobre-les-estades-en-establiments-turistics","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/sha-modificat-limpost-sobre-les-estades-en-establiments-turistics\/","title":{"rendered":"S’ha modificat l’impost sobre les estades en establiments tur\u00edstics"},"content":{"rendered":"
El DOG del 10 de mar\u00e7 ha publicat la Llei 2\/2026<\/a><\/em>, que modifica i incrementa l’impost sobre les estades en establiments tur\u00edstics.<\/h5>\n

La Llei 2\/2026 incorpora modificacions en l’Impost sobre les estades en establiments tur\u00edstics que classifica en tres blocs: increment de tarifes; afectaci\u00f3 dels ingressos a finalitats relacionades amb el turisme, modificaci\u00f3 del rec\u00e0rrec per l’Ajuntament de Barcelona i la creaci\u00f3 d’un rec\u00e0rrec per altres municipis.<\/p>\n

La tarifa general a que ens referirem es la que s’aplica a la resta de Catalunya, exclosa que s’aplica a la ciutat de Barcelona i a les altres poblacions que puguin acordar l’aplicaci\u00f3 de rec\u00e0rrecs<\/p>\n

Destaquem el seg\u00fcent:<\/p>\n

Quina ser\u00e0 la tarifa general que s’aplicar\u00e0 per cada dia d’estada entre els dies 1 d’abril de 2026 i el 31 de mar\u00e7 de 2027 ?<\/h3>\n

1. Hotel de 5 estrelles, gran luxe, c\u00e0mping de luxe i establiment o equipament de categoria equivalent 4,50<\/p>\n

2. Hotel de 4 estrelles i 4 estrelles superior i establiment o equipament de categoria equivalent 1,80<\/p>\n

3. Habitatge d’\u00fas tur\u00edstic 1,75<\/p>\n

4. Albergs de joventut 0,80<\/p>\n

5. Resta de c\u00e0mpings i resta d’establiments i equipaments 0,90<\/p>\n

6. Embarcaci\u00f3 de creuer M\u00e9s de 12 hores 3,00 12 hores o menys 4,50<\/p>\n

Quina ser\u00e0 la tarifa general que s’aplicar\u00e0 per cada dia d’estada a partir del dia 1 d’abril de 2027 ?<\/h3>\n

1. Hotel de 5 estrelles, gran luxe, c\u00e0mping de luxe i establiment o equipament de categoria equivalent 6,00<\/p>\n

2. Hotel de 4 estrelles i 4 estrelles superior i establiment o equipament de categoria equivalent 2,40<\/p>\n

3. Habitatge d’\u00fas tur\u00edstic 2,50<\/p>\n

4. Albergs de joventut 1,00<\/p>\n

5. Resta de c\u00e0mpings i resta d’establiments i equipaments 1,20<\/p>\n

6. Embarcaci\u00f3 de creuer M\u00e9s de 12 hores 4,00 12 hores o menys 6,00<\/p>\n

Quina taxa s’aplica en cas de reserva anticipada ?<\/h3>\n

S’aplica la tarifa vigent en el moment de fer la reserva, sempre que se satisfaci en aquest moment l’import de la reserva i de l’impost, inclosos, si s’escau, els rec\u00e0rrecs.<\/p>\n

Quins son els requisits de facturaci\u00f3 i de relaci\u00f3 amb l’Ag\u00e8ncia Tribut\u00e0ria de Catalunya ?<\/h3>\n
    \n
  • Facturaci\u00f3<\/strong>: S’ha de consignar en la factura, de manera diferenciada, l’import de la quota de l’impost amb indicaci\u00f3 del nombre d’unitats d’estada i del tipus de gravamen aplicat.<\/li>\n
  • Relaci\u00f3<\/strong>: Els allotjaments i els altres allotjaments i equipaments tur\u00edstics s’han d’inscriure en el Registre de turisme de Catalunya i se’ls hi assignar\u00e0 un codi d’identificaci\u00f3 amb el que s’han d’identificar en les seves actuacions amb l’Ag\u00e8ncia Tribut\u00e0ria.<\/li>\n<\/ul>\n

    \"\"<\/p>\n","protected":false},"excerpt":{"rendered":"

    El DOG del 10 de mar\u00e7 ha publicat la Llei 2\/2026, que modifica i incrementa l’impost sobre les estades en establiments tur\u00edstics. La Llei 2\/2026 incorpora modificacions en l’Impost sobre les estades en establiments tur\u00edstics que classifica en tres blocs: increment de tarifes; afectaci\u00f3 dels ingressos a finalitats relacionades amb el turisme, modificaci\u00f3 del rec\u00e0rrec […]<\/p>\n","protected":false},"author":20,"featured_media":4558,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[21,16],"tags":[3296,379,3297],"class_list":["post-14654","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-fiscal-i-comptable","tag-generalitat-estades-turistiques","tag-impost-establiments-turistics","tag-impost-turisme-catalunya"],"acf":[],"yoast_head":"\nS'ha modificat l'impost sobre les estades en establiments tur\u00edstics | RM Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.rm-assessors.cat\/es\/sha-modificat-limpost-sobre-les-estades-en-establiments-turistics\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"S'ha modificat l'impost sobre les estades en establiments tur\u00edstics | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"El DOG del 10 de mar\u00e7 ha publicat la Llei 2\/2026, que modifica i incrementa l’impost sobre les estades en establiments tur\u00edstics. 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