Barcelona is preparing to become one of the first cities to implement the tax measures of the 'Maricarmen decree', approved this week by the Government. The Economy Commission of the City Council gave the green light this Friday to a surcharge of between 50% and 150% on the Property Tax (IBI) of tourist apartments, depending on the number of homes designated for this activity that each owner possesses.
The initiative has moved forward with the favorable votes of PSC, ERC, and Barcelona en Comú, the abstention of Junts, and the rejection of PP and Vox. Its approval is still not definitive, as it must be incorporated into the municipal tax ordinances and pass an extraordinary plenary session scheduled for next week, before its ratification in December.
The measure is supported by one of the housing decrees approved by the Council of Ministers, which modifies the Local Finances Law to allow municipalities located in areas of tense residential markets to establish surcharges on properties designated for tourist rental. The state regulation is still pending validation by the Permanent Deputation of Congress, after the Executive decided to recover the decrees rejected before the dissolution of the Cortes.
Three surcharge tiers based on the number of tourist apartments
The municipal proposal establishes three levels of taxation, with an increasing tax burden for owners who concentrate a greater number of tourist accommodations.
- One tourist apartment: 50% surcharge on the net IBI fee.
- Two or three tourist apartments: 100% surcharge.
- Four or more tourist apartments: 150% surcharge.
According to the schedule set by the City Council, if the modification receives final approval, the first accrual of the surcharge will occur on December 31, 2027, with an annual settlement.
The application of these percentages would allow for an increase in the taxation of properties used as tourist accommodations, especially in the case of large owners. However, its implementation will depend on both the approval of the municipal ordinances and the continuity of the state legal framework that enables these surcharges.
Almost 60% of tourist apartments belong to large owners
Barcelona currently has 10,627 active tourist housing licenses, according to data from the City Council. The distribution of these licenses shows that a majority corresponds to owners who have at least four properties intended for this activity.
Specifically, 6,077 homes, nearly 60% of the total, belong to holders of four or more tourist apartments and would be subject to the maximum surcharge rate. Another 3,274 licenses, approximately 30%, correspond to owners of a single tourist home, while the remaining 1,276 are in the hands of those who own two or three.
The employer association Apartur estimates that the approximately 10,000 tourist apartments in Barcelona belong to about 5,000 owners. According to their data, there is significant diversity among the holders, from individuals with one or two homes to owners and companies that concentrate dozens of apartments.
Among them are 131 owners with between 10 and 19 tourist homes, in addition to holders who accumulate up to 245 properties. There are also hotel entrepreneurs who own 46 complete buildings intended for this activity, with a total of 735 homes.
Barcelona maintains its goal of eliminating tourist apartments by 2028
The new tax surcharge adds to the strategy of the municipal government of Jaume Collboni to eliminate tourist apartments in Barcelona by the end of 2028. The mayor announced in 2024 his intention not to renew the licenses for these accommodations, with the aim of allowing the homes to return to the residential market.
The decision is supported by a decree from the Generalitat that requires affected Catalan municipalities to adapt their urban planning and determine how many tourist homes they allow in their territory before the end of 2028. In the case of Barcelona, the City Council has chosen not to grant new authorizations that would allow this activity to continue.
In this way, the IBI surcharge would have a transitional character within municipal policy, since its application would begin at the end of 2027 and the City Council maintains the intention to extinguish tourist licenses by the end of 2028.