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El impuesto sobre las estancias en establecimientos turísticos, ¿Un ejemplo a seguir o un error a evitar?

Cubiles Sánchez-Pobre, Pilar

Abstract

La Comunidad Autónoma de Cataluña creó un Impuesto propio denominado “Impuesto sobre estancias en establecimientos turísticos” mediante la Ley 5/2012 de 20 de Marzo. Su hecho imponible es la estancia que realiza el contribuyente en un establecimiento turístico situado en Cataluña. En consecuencia, toda persona que se aloje en establecimientos hoteleros, apartamentos turísticos, campings, albergues de juventud e incluso áreas de pernoctación destinadas a albergues móviles o cruceros tendrás que pagar una cantidad que oscila entre 0,45€ y 2,25€ por unidad de estancia, dependiendo del tipo de alojamiento y su localización. Un impuesto similar existió en las Islas Baleares entre 2001 y 2003, pero fue derogado debido a la fuerte oposición suscitada, ya que se consideraba que el impuesto dañaba el sector turístico. ¿Pone verdaderamente este impuesto en riesgo a la Industria del Turismo? Hoy en día, cuando la crisis económica ha afectado profundamente a todas las Comunidades Autónomas de manera que necesitan más ingresos que nunca, éstas podrían estar tentadas de introducir impuestos similares en sus territorios. En esta comunicación, analizaremos el impuesto existente en Cataluña para determinar si es positivo, neutro o negativo para el Turismo y para la economía española en general.

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