Tourist tax›Spain›checked 24 Oct 2026
Tourist tax in Catalonia (outside Barcelona city)
In Catalonia (outside Barcelona city) each municipality sets its own tourist tax, so what you pay depends on the town your accommodation is in, not the airport you fly to. Towns with a tax: Castelldefels, Esplugues de Llobregat, L'Hospitalet de Llobregat, Sabadell, Sant Cugat del Vallès, El Prat de Llobregat, Sant Just Desvern. Anywhere else in Catalonia (outside Barcelona city): no tourist tax found.
Across every type of stay. Your exact stay depends on dates, star rating, children and night limits: the calculator works it out.
- €0.80 to €10.00 per adult per night, all year.
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Where to stay
Quick answers
Do children pay the tourist tax in Catalonia?
Children under 17 pay nothing.
Do you pay the tourist tax for every night of a long stay in Catalonia?
Catalan tourist-stay tax (rest-of-Catalonia rate), Castelldefels, Esplugues de Llobregat, L'Hospitalet de Llobregat, Sabadell, Sant Cugat del Vallès, El Prat de Llobregat, Sant Just Desvern: charged for at most 7 nights per stay.
How do you pay the tourist tax in Catalonia?
Paid at the property, usually at check-in or check-out. Because it is paid at the property, it usually comes on top of what you paid the booking site.
Every rate and rule
Catalan tourist-stay tax (rest-of-Catalonia rate) (Impost sobre les estades en establiments turístics (tarifa resta de Catalunya))
Set by Generalitat de Catalunya (Agència Tributària de Catalunya) · 10 rates Until 31 Mar 2027
Catalan tourist-stay tax (rest-of-Catalonia rate) (Impost sobre les estades en establiments turístics (tarifa resta de Catalunya))
| Type of stay | Area | Rate |
|---|---|---|
| Hotel, 5-star, Hotel, 5-star luxury / palace | General rate | €4.50 per person, per night |
| Hotel, 4-star, Hotel, 4-star superior | General rate | €1.80 per person, per night |
| Holiday rental (e.g. Airbnb, Vrbo) | General rate | €1.75 per person, per night |
| Hostel | General rate | €0.80 per person, per night |
| Hotel, 1-star, Hotel, 2-star, Hotel, 3-star, Apartment / aparthotel, Guesthouse / B&B, Campsite, Other | General rate | €0.90 per person, per night |
| Cruise ship: cruise in transit, more than 12 h in port (CR3) | General rate | €3.00 per person, per night |
| Cruise ship: cruise in transit, 12 h or less in port (CR4) | General rate | €4.50 per person, per night |
| Hotel, 5-star, Hotel, 5-star luxury / palace: tarifa especial TE1 | Crt gaming area | €10.00 per person, per night |
| Hotel, 4-star, Hotel, 4-star superior: tarifa especial TE2 | Crt gaming area | €7.00 per person, per night |
| Hotel, 1-star, Hotel, 2-star, Hotel, 3-star, Apartment / aparthotel, Guesthouse / B&B, Campsite, Other, Holiday rental (e.g. Airbnb, Vrbo), Hostel: tarifa especial TE3 | Crt gaming area | €5.00 per person, per night |
Charged for at most 7 nights per stay. Paid at the property, usually at check-in or check-out. VAT is charged on it.
Who pays less or nothing
- Children under 17 pay nothing
- Medical stays: health stays, plus companions
- Other: EU public social-programme stays
- Other: force majeure
Source: Llei 5/2017, arts. 26-35 (art. 34.1.b/c tarifa resta de Catalunya and art. 34.1.a/34.2 tarifa especial, as amended by art. 2 Llei 2/2026, de 6 de març, DOGC 9621, 10-03-2026); Reglament: Decret 141/2017, checked 24 Oct 2026.
Catalan tourist-stay tax (rest-of-Catalonia rate) (Impost sobre les estades en establiments turístics (tarifa resta de Catalunya))
Set by Generalitat de Catalunya (Agència Tributària de Catalunya) · 10 rates Announced: from 1 Apr 2027
Catalan tourist-stay tax (rest-of-Catalonia rate) (Impost sobre les estades en establiments turístics (tarifa resta de Catalunya))
| Type of stay | Area | Rate |
|---|---|---|
| Hotel, 5-star, Hotel, 5-star luxury / palace | General rate | €6.00 per person, per night |
| Hotel, 4-star, Hotel, 4-star superior | General rate | €2.40 per person, per night |
| Holiday rental (e.g. Airbnb, Vrbo) | General rate | €2.50 per person, per night |
| Hostel | General rate | €1.00 per person, per night |
| Hotel, 1-star, Hotel, 2-star, Hotel, 3-star, Apartment / aparthotel, Guesthouse / B&B, Campsite, Other | General rate | €1.20 per person, per night |
| Cruise ship: cruise in transit, more than 12 h in port (CR3) | General rate | €4.00 per person, per night |
| Cruise ship: cruise in transit, 12 h or less in port (CR4) | General rate | €6.00 per person, per night |
| Hotel, 5-star, Hotel, 5-star luxury / palace: tarifa especial TE1 | Crt gaming area | €10.00 per person, per night |
| Hotel, 4-star, Hotel, 4-star superior: tarifa especial TE2 | Crt gaming area | €7.00 per person, per night |
| Hotel, 1-star, Hotel, 2-star, Hotel, 3-star, Apartment / aparthotel, Guesthouse / B&B, Campsite, Other, Holiday rental (e.g. Airbnb, Vrbo), Hostel: tarifa especial TE3 | Crt gaming area | €5.00 per person, per night |
Charged for at most 7 nights per stay. Paid at the property, usually at check-in or check-out. VAT is charged on it.
Who pays less or nothing
- Children under 17 pay nothing
- Medical stays: health stays, plus companions
- Other: EU public social-programme stays
- Other: force majeure
Source: Llei 5/2017, arts. 26-35 (art. 34.1.b/c tarifa resta de Catalunya and art. 34.1.a/34.2 tarifa especial, as amended by art. 2 Llei 2/2026, de 6 de març, DOGC 9621, 10-03-2026); Reglament: Decret 141/2017, checked 24 Oct 2026.
Castelldefels municipal surcharge on the Catalan tourist tax (Recàrrec municipal de Castelldefels sobre l'impost sobre les estades en establiments turístics)
Set by Ajuntament de Castelldefels · 7 rates Until 31 Mar 2027
Castelldefels municipal surcharge on the Catalan tourist tax (Recàrrec municipal de Castelldefels sobre l'impost sobre les estades en establiments turístics)
| Type of stay | Rate |
|---|---|
| Hotel, 5-star, Hotel, 5-star luxury / palace | €4.00 per person, per night |
| Hotel, 4-star, Hotel, 4-star superior | €1.80 per person, per night |
| Holiday rental (e.g. Airbnb, Vrbo) | €1.75 per person, per night |
| Hostel | €0.80 per person, per night |
| Hotel, 1-star, Hotel, 2-star, Hotel, 3-star, Apartment / aparthotel, Guesthouse / B&B, Campsite, Other | €0.90 per person, per night |
| Cruise ship: cruise in transit, more than 12 h in port (CR3) | €3.00 per person, per night |
| Cruise ship: cruise in transit, 12 h or less in port (CR4) | €4.00 per person, per night |
Charged for at most 7 nights per stay. Paid at the property, usually at check-in or check-out.
Who pays less or nothing
- Children under 17 pay nothing
- Medical stays: health stays, plus companions
- Other: EU public social-programme stays
- Other: force majeure
Source: Llei 5/2017 art. 34 ter (added by Decret llei 6/2025, amended by art. 4 Llei 2/2026) + municipal fiscal ordinance; managed and collected by the ATC under a collaboration agreement, checked 24 Oct 2026.
Castelldefels municipal surcharge on the Catalan tourist tax (Recàrrec municipal de Castelldefels sobre l'impost sobre les estades en establiments turístics)
Set by Ajuntament de Castelldefels · 7 rates Announced: from 1 Apr 2027
Castelldefels municipal surcharge on the Catalan tourist tax (Recàrrec municipal de Castelldefels sobre l'impost sobre les estades en establiments turístics)
| Type of stay | Rate |
|---|---|
| Hotel, 5-star, Hotel, 5-star luxury / palace | €4.00 per person, per night |
| Hotel, 4-star, Hotel, 4-star superior | €2.40 per person, per night |
| Holiday rental (e.g. Airbnb, Vrbo) | €2.40 per person, per night |
| Hostel | €1.00 per person, per night |
| Hotel, 1-star, Hotel, 2-star, Hotel, 3-star, Apartment / aparthotel, Guesthouse / B&B, Campsite, Other | €1.20 per person, per night |
| Cruise ship: cruise in transit, more than 12 h in port (CR3) | €4.00 per person, per night |
| Cruise ship: cruise in transit, 12 h or less in port (CR4) | €4.00 per person, per night |
Charged for at most 7 nights per stay. Paid at the property, usually at check-in or check-out.
Who pays less or nothing
- Children under 17 pay nothing
- Medical stays: health stays, plus companions
- Other: EU public social-programme stays
- Other: force majeure
Source: Llei 5/2017 art. 34 ter (added by Decret llei 6/2025, amended by art. 4 Llei 2/2026) + municipal fiscal ordinance; managed and collected by the ATC under a collaboration agreement, checked 24 Oct 2026.
Esplugues de Llobregat municipal surcharge on the Catalan tourist tax (Recàrrec municipal de Esplugues de Llobregat sobre l'impost sobre les estades en establiments turístics)
Set by Ajuntament de Esplugues de Llobregat · 3 rates Until 31 Mar 2027
Esplugues de Llobregat municipal surcharge on the Catalan tourist tax (Recàrrec municipal de Esplugues de Llobregat sobre l'impost sobre les estades en establiments turístics)
| Type of stay | Rate |
|---|---|
| Hotel, 4-star, Hotel, 4-star superior | €1.80 per person, per night |
| Holiday rental (e.g. Airbnb, Vrbo) | €0.90 per person, per night |
| Hotel, 1-star, Hotel, 2-star, Hotel, 3-star, Apartment / aparthotel, Guesthouse / B&B, Campsite, Other | €1.75 per person, per night |
Charged for at most 7 nights per stay. Paid at the property, usually at check-in or check-out.
Who pays less or nothing
- Children under 17 pay nothing
- Medical stays: health stays, plus companions
- Other: EU public social-programme stays
- Other: force majeure
Source: Llei 5/2017 art. 34 ter (added by Decret llei 6/2025, amended by art. 4 Llei 2/2026) + municipal fiscal ordinance; managed and collected by the ATC under a collaboration agreement, checked 24 Oct 2026.
Esplugues de Llobregat municipal surcharge on the Catalan tourist tax (Recàrrec municipal de Esplugues de Llobregat sobre l'impost sobre les estades en establiments turístics)
Set by Ajuntament de Esplugues de Llobregat · 3 rates Announced: from 1 Apr 2027
Esplugues de Llobregat municipal surcharge on the Catalan tourist tax (Recàrrec municipal de Esplugues de Llobregat sobre l'impost sobre les estades en establiments turístics)
| Type of stay | Rate |
|---|---|
| Hotel, 4-star, Hotel, 4-star superior | €2.40 per person, per night |
| Holiday rental (e.g. Airbnb, Vrbo) | €1.20 per person, per night |
| Hotel, 1-star, Hotel, 2-star, Hotel, 3-star, Apartment / aparthotel, Guesthouse / B&B, Campsite, Other | €2.50 per person, per night |
Charged for at most 7 nights per stay. Paid at the property, usually at check-in or check-out.
Who pays less or nothing
- Children under 17 pay nothing
- Medical stays: health stays, plus companions
- Other: EU public social-programme stays
- Other: force majeure
Source: Llei 5/2017 art. 34 ter (added by Decret llei 6/2025, amended by art. 4 Llei 2/2026) + municipal fiscal ordinance; managed and collected by the ATC under a collaboration agreement, checked 24 Oct 2026.
L'Hospitalet de Llobregat municipal surcharge on the Catalan tourist tax (Recàrrec municipal de L'Hospitalet de Llobregat sobre l'impost sobre les estades en establiments turístics)
Set by Ajuntament de L'Hospitalet de Llobregat · 5 rates Until 31 Mar 2027
L'Hospitalet de Llobregat municipal surcharge on the Catalan tourist tax (Recàrrec municipal de L'Hospitalet de Llobregat sobre l'impost sobre les estades en establiments turístics)
| Type of stay | Rate |
|---|---|
| Hotel, 5-star, Hotel, 5-star luxury / palace | €4.00 per person, per night |
| Hotel, 4-star, Hotel, 4-star superior | €1.80 per person, per night |
| Holiday rental (e.g. Airbnb, Vrbo) | €1.75 per person, per night |
| Hostel | €0.80 per person, per night |
| Hotel, 1-star, Hotel, 2-star, Hotel, 3-star, Apartment / aparthotel, Guesthouse / B&B, Campsite, Other | €0.90 per person, per night |
Charged for at most 7 nights per stay. Paid at the property, usually at check-in or check-out.
Who pays less or nothing
- Children under 17 pay nothing
- Medical stays: health stays, plus companions
- Other: EU public social-programme stays
- Other: force majeure
Source: Llei 5/2017 art. 34 ter (added by Decret llei 6/2025, amended by art. 4 Llei 2/2026) + municipal fiscal ordinance; managed and collected by the ATC under a collaboration agreement, checked 24 Oct 2026.
L'Hospitalet de Llobregat municipal surcharge on the Catalan tourist tax (Recàrrec municipal de L'Hospitalet de Llobregat sobre l'impost sobre les estades en establiments turístics)
Set by Ajuntament de L'Hospitalet de Llobregat · 5 rates Announced: from 1 Apr 2027
L'Hospitalet de Llobregat municipal surcharge on the Catalan tourist tax (Recàrrec municipal de L'Hospitalet de Llobregat sobre l'impost sobre les estades en establiments turístics)
| Type of stay | Rate |
|---|---|
| Hotel, 5-star, Hotel, 5-star luxury / palace | €4.00 per person, per night |
| Hotel, 4-star, Hotel, 4-star superior | €2.40 per person, per night |
| Holiday rental (e.g. Airbnb, Vrbo) | €2.50 per person, per night |
| Hostel | €1.00 per person, per night |
| Hotel, 1-star, Hotel, 2-star, Hotel, 3-star, Apartment / aparthotel, Guesthouse / B&B, Campsite, Other | €1.20 per person, per night |
Charged for at most 7 nights per stay. Paid at the property, usually at check-in or check-out.
Who pays less or nothing
- Children under 17 pay nothing
- Medical stays: health stays, plus companions
- Other: EU public social-programme stays
- Other: force majeure
Source: Llei 5/2017 art. 34 ter (added by Decret llei 6/2025, amended by art. 4 Llei 2/2026) + municipal fiscal ordinance; managed and collected by the ATC under a collaboration agreement, checked 24 Oct 2026.
Sabadell municipal surcharge on the Catalan tourist tax (Recàrrec municipal de Sabadell sobre l'impost sobre les estades en establiments turístics)
Set by Ajuntament de Sabadell · 5 rates Until 31 Mar 2027
Sabadell municipal surcharge on the Catalan tourist tax (Recàrrec municipal de Sabadell sobre l'impost sobre les estades en establiments turístics)
| Type of stay | Rate |
|---|---|
| Hotel, 5-star, Hotel, 5-star luxury / palace | €4.00 per person, per night |
| Hotel, 4-star, Hotel, 4-star superior | €1.80 per person, per night |
| Holiday rental (e.g. Airbnb, Vrbo) | €1.75 per person, per night |
| Hostel | €0.80 per person, per night |
| Hotel, 1-star, Hotel, 2-star, Hotel, 3-star, Apartment / aparthotel, Guesthouse / B&B, Campsite, Other | €0.90 per person, per night |
Charged for at most 7 nights per stay. Paid at the property, usually at check-in or check-out.
Who pays less or nothing
- Children under 17 pay nothing
- Medical stays: health stays, plus companions
- Other: EU public social-programme stays
- Other: force majeure
Source: Llei 5/2017 art. 34 ter (added by Decret llei 6/2025, amended by art. 4 Llei 2/2026) + municipal fiscal ordinance; managed and collected by the ATC under a collaboration agreement, checked 24 Oct 2026.
Sabadell municipal surcharge on the Catalan tourist tax (Recàrrec municipal de Sabadell sobre l'impost sobre les estades en establiments turístics)
Set by Ajuntament de Sabadell · 5 rates Announced: from 1 Apr 2027
Sabadell municipal surcharge on the Catalan tourist tax (Recàrrec municipal de Sabadell sobre l'impost sobre les estades en establiments turístics)
| Type of stay | Rate |
|---|---|
| Hotel, 5-star, Hotel, 5-star luxury / palace | €4.00 per person, per night |
| Hotel, 4-star, Hotel, 4-star superior | €2.40 per person, per night |
| Holiday rental (e.g. Airbnb, Vrbo) | €2.50 per person, per night |
| Hostel | €1.00 per person, per night |
| Hotel, 1-star, Hotel, 2-star, Hotel, 3-star, Apartment / aparthotel, Guesthouse / B&B, Campsite, Other | €1.20 per person, per night |
Charged for at most 7 nights per stay. Paid at the property, usually at check-in or check-out.
Who pays less or nothing
- Children under 17 pay nothing
- Medical stays: health stays, plus companions
- Other: EU public social-programme stays
- Other: force majeure
Source: Llei 5/2017 art. 34 ter (added by Decret llei 6/2025, amended by art. 4 Llei 2/2026) + municipal fiscal ordinance; managed and collected by the ATC under a collaboration agreement, checked 24 Oct 2026.
Sant Cugat del Vallès municipal surcharge on the Catalan tourist tax (Recàrrec municipal de Sant Cugat del Vallès sobre l'impost sobre les estades en establiments turístics)
Set by Ajuntament de Sant Cugat del Vallès · 5 rates Until 31 Mar 2027
Sant Cugat del Vallès municipal surcharge on the Catalan tourist tax (Recàrrec municipal de Sant Cugat del Vallès sobre l'impost sobre les estades en establiments turístics)
| Type of stay | Rate |
|---|---|
| Hotel, 5-star, Hotel, 5-star luxury / palace | €4.00 per person, per night |
| Hotel, 4-star, Hotel, 4-star superior | €1.80 per person, per night |
| Holiday rental (e.g. Airbnb, Vrbo) | €1.75 per person, per night |
| Hostel | €0.80 per person, per night |
| Hotel, 1-star, Hotel, 2-star, Hotel, 3-star, Apartment / aparthotel, Guesthouse / B&B, Campsite, Other | €0.90 per person, per night |
Charged for at most 7 nights per stay. Paid at the property, usually at check-in or check-out.
Who pays less or nothing
- Children under 17 pay nothing
- Medical stays: health stays, plus companions
- Other: EU public social-programme stays
- Other: force majeure
Source: Llei 5/2017 art. 34 ter (added by Decret llei 6/2025, amended by art. 4 Llei 2/2026) + municipal fiscal ordinance; managed and collected by the ATC under a collaboration agreement, checked 24 Oct 2026.
Sant Cugat del Vallès municipal surcharge on the Catalan tourist tax (Recàrrec municipal de Sant Cugat del Vallès sobre l'impost sobre les estades en establiments turístics)
Set by Ajuntament de Sant Cugat del Vallès · 5 rates Announced: from 1 Apr 2027
Sant Cugat del Vallès municipal surcharge on the Catalan tourist tax (Recàrrec municipal de Sant Cugat del Vallès sobre l'impost sobre les estades en establiments turístics)
| Type of stay | Rate |
|---|---|
| Hotel, 5-star, Hotel, 5-star luxury / palace | €4.00 per person, per night |
| Hotel, 4-star, Hotel, 4-star superior | €2.40 per person, per night |
| Holiday rental (e.g. Airbnb, Vrbo) | €2.50 per person, per night |
| Hostel | €1.00 per person, per night |
| Hotel, 1-star, Hotel, 2-star, Hotel, 3-star, Apartment / aparthotel, Guesthouse / B&B, Campsite, Other | €1.20 per person, per night |
Charged for at most 7 nights per stay. Paid at the property, usually at check-in or check-out.
Who pays less or nothing
- Children under 17 pay nothing
- Medical stays: health stays, plus companions
- Other: EU public social-programme stays
- Other: force majeure
Source: Llei 5/2017 art. 34 ter (added by Decret llei 6/2025, amended by art. 4 Llei 2/2026) + municipal fiscal ordinance; managed and collected by the ATC under a collaboration agreement, checked 24 Oct 2026.
El Prat de Llobregat municipal surcharge on the Catalan tourist tax (Recàrrec municipal de El Prat de Llobregat sobre l'impost sobre les estades en establiments turístics)
Set by Ajuntament de El Prat de Llobregat · 7 rates Until 31 Mar 2027
El Prat de Llobregat municipal surcharge on the Catalan tourist tax (Recàrrec municipal de El Prat de Llobregat sobre l'impost sobre les estades en establiments turístics)
| Type of stay | Rate |
|---|---|
| Hotel, 5-star, Hotel, 5-star luxury / palace | €4.00 per person, per night |
| Hotel, 4-star, Hotel, 4-star superior | €1.80 per person, per night |
| Holiday rental (e.g. Airbnb, Vrbo) | €1.75 per person, per night |
| Hostel | €0.80 per person, per night |
| Hotel, 1-star, Hotel, 2-star, Hotel, 3-star, Apartment / aparthotel, Guesthouse / B&B, Campsite, Other | €0.90 per person, per night |
| Cruise ship: cruise in transit, more than 12 h in port (CR3) | €3.00 per person, per night |
| Cruise ship: cruise in transit, 12 h or less in port (CR4) | €4.00 per person, per night |
Charged for at most 7 nights per stay. Paid at the property, usually at check-in or check-out.
Who pays less or nothing
- Children under 17 pay nothing
- Medical stays: health stays, plus companions
- Other: EU public social-programme stays
- Other: force majeure
Source: Llei 5/2017 art. 34 ter (added by Decret llei 6/2025, amended by art. 4 Llei 2/2026) + municipal fiscal ordinance; managed and collected by the ATC under a collaboration agreement, checked 24 Oct 2026.
El Prat de Llobregat municipal surcharge on the Catalan tourist tax (Recàrrec municipal de El Prat de Llobregat sobre l'impost sobre les estades en establiments turístics)
Set by Ajuntament de El Prat de Llobregat · 7 rates Announced: from 1 Apr 2027
El Prat de Llobregat municipal surcharge on the Catalan tourist tax (Recàrrec municipal de El Prat de Llobregat sobre l'impost sobre les estades en establiments turístics)
| Type of stay | Rate |
|---|---|
| Hotel, 5-star, Hotel, 5-star luxury / palace | €4.00 per person, per night |
| Hotel, 4-star, Hotel, 4-star superior | €2.40 per person, per night |
| Holiday rental (e.g. Airbnb, Vrbo) | €2.50 per person, per night |
| Hostel | €1.00 per person, per night |
| Hotel, 1-star, Hotel, 2-star, Hotel, 3-star, Apartment / aparthotel, Guesthouse / B&B, Campsite, Other | €1.20 per person, per night |
| Cruise ship: cruise in transit, more than 12 h in port (CR3) | €4.00 per person, per night |
| Cruise ship: cruise in transit, 12 h or less in port (CR4) | €4.00 per person, per night |
Charged for at most 7 nights per stay. Paid at the property, usually at check-in or check-out.
Who pays less or nothing
- Children under 17 pay nothing
- Medical stays: health stays, plus companions
- Other: EU public social-programme stays
- Other: force majeure
Source: Llei 5/2017 art. 34 ter (added by Decret llei 6/2025, amended by art. 4 Llei 2/2026) + municipal fiscal ordinance; managed and collected by the ATC under a collaboration agreement, checked 24 Oct 2026.
Sant Just Desvern municipal surcharge on the Catalan tourist tax (Recàrrec municipal de Sant Just Desvern sobre l'impost sobre les estades en establiments turístics)
Set by Ajuntament de Sant Just Desvern · 5 rates
Sant Just Desvern municipal surcharge on the Catalan tourist tax (Recàrrec municipal de Sant Just Desvern sobre l'impost sobre les estades en establiments turístics)
| Type of stay | Rate |
|---|---|
| Hotel, 5-star, Hotel, 5-star luxury / palace | €4.00 per person, per night |
| Hotel, 4-star, Hotel, 4-star superior | €1.80 per person, per night |
| Holiday rental (e.g. Airbnb, Vrbo) | €1.75 per person, per night |
| Hostel | €0.80 per person, per night |
| Hotel, 1-star, Hotel, 2-star, Hotel, 3-star, Apartment / aparthotel, Guesthouse / B&B, Campsite, Other | €0.90 per person, per night |
Charged for at most 7 nights per stay. Paid at the property, usually at check-in or check-out.
Who pays less or nothing
- Children under 17 pay nothing
- Medical stays: health stays, plus companions
- Other: EU public social-programme stays
- Other: force majeure
Source: Llei 5/2017 art. 34 ter (added by Decret llei 6/2025, amended by art. 4 Llei 2/2026) + municipal fiscal ordinance; managed and collected by the ATC under a collaboration agreement, checked 24 Oct 2026.
Checked 24 Oct 2026 · next check due by 23 Nov 2026.