What is the IEET?
IEET (Impuesto sobre las Estancias Turísticas en las Illes Balears) is a regional tax on each night a non-resident tourist stays in a tourist accommodation in the Balearic Islands. The host collects it from the guest and remits it quarterly to the ATIB.
Its legal basis is Law 2/2016 of the Balearic Parliament, implemented through Decree 35/2016. It is the successor to the old "ecotasa" suspended in 2003, reintroduced in 2016 with a different technical design and an official purpose of funding sustainable tourism.
Unlike IRNR (Modelo 210) which the owner pays on their income, the IEET is paid by the guest: the host acts as "substitute taxpayer" and must remit what they have collected to the ATIB. If the host does not collect from the guest, economic responsibility nonetheless remains with the host.
What are the rates in 2026?
For vacation rentals (estancias turísticas en vivienda), the standard rate is €2 per person per night in high season (1 May - 31 October) and €0.50 in low season (1 November - 30 April). Certain accommodation categories pay more.
The exact rate depends on the accommodation classification. For typical vacation rentals — flats, houses, villas — the category "estancias turísticas en vivienda" applies (€2 / €0.50). 4-star hotels pay more; campsites and hostels pay less.
Rates are updated for 2026 according to the latest ATIB financing meeting. Figures have been stable since 2018 with slight CPI adjustment; check the BOIB annually in December for any changes affecting the following year.
| Accommodation type | High (1 May-31 Oct) | Low (1 Nov-30 Apr) |
|---|---|---|
| Campsite, mountain refuge, hostel, albergue | €1.00 | €0.25 |
| Vacation rental / estancia turística | €2.00 | €0.50 |
| Hotel 1-3 stars | €2.00 | €0.50 |
| Hotel 4 stars | €3.00 | €0.75 |
| Hotel 5 stars, luxury rental higher category | €4.00 | €1.00 |
Who is exempt?
Children under 16 are fully exempt. Guests staying for medical reasons or disaster relief, and members of official government travel, are also exempt with documentation.
The host must document the exemption: a copy of the minor's DNI/passport or official proof of the programme. Without documentation, the exemption is not accepted during inspection.
- Minors under 16 — fully exempt.
- Stays for medical reasons in public or accredited healthcare facilities.
- Humanitarian or emergency services personnel deployed by the administration.
- Stays under official Spanish government or Imserso (seniors) programmes.
When do you declare and remit?
For vacation rentals (Group VIII of the IEET) the system is ANNUAL, not quarterly: the ATIB self-calculates the tax based on the Modelo 017 census data and the owner pays between 1 May and 30 June of the year following the tax year. The quarterly Modelo 700 return only applies to hotels and other establishments taxed under direct estimation.
The IEET distinguishes two regimes by accommodation type. Vacation rentals (estancias turísticas en vivienda) and campsites fall in Group VIII under objective estimation: the tax base is calculated from the accommodation's capacity by season period, the ATIB issues an administrative liquidation, and the owner simply pays during the May-June voluntary window. Hotels and similar establishments pay under direct estimation with the quarterly Modelo 700.
In practice, a typical Cala d'Or, Cala Sant Vicenç or Sant Antoni host (Mallorca, Ibiza) renting their vacation home during the season does NOT file Modelo 700 each quarter — a common error in expat forums. Their only periodic obligation is keeping the census updated (Modelo 017) and paying the annual liquidation when it arrives.
| Accommodation type | Regime | Payment deadline |
|---|---|---|
| Vacation rental / estancia turística | Objective estimation (Group VIII) | 1 May - 30 June 2027 (ATIB liquidation) |
| Campsite, mountain refuge | Objective estimation (Group VIII) | 1 May - 30 June 2027 (ATIB liquidation) |
| Hotel, hostal, agritourism, rural hotel | Direct estimation | Quarterly, 1-20 days after each quarter close (Modelo 700) |
| Establishment voluntarily opting for direct estimation | Optional direct estimation | Quarterly, 1-20 days after each quarter close (Modelo 700) |
How does it work in practice?
For a vacation rental: you file Modelo 017 (census declaration) once at activity start, keep the data updated, and the ATIB sends an annual liquidation that you pay between May and June. Quarterly Modelo 700 only comes into play if your accommodation falls under direct estimation (hotels).
The process is entirely digital — the ATIB does not accept paper filings. For the initial Modelo 017 you need a digital certificate, electronic DNI, or Cl@ve PIN. Without any of those, you engage a Balearic gestor who acts on your behalf via the ATIB power-of-attorney form.
The Modelo 017 census declaration captures the accommodation's structural data: cadastral reference, maximum capacity in occupants, type (vacation rental, ETV, ETVPL), tourist registration number, owner details. That information feeds the IEET census, which the ATIB cross-references with the Balearic tourism register (ETV) and SES.Hospedajes to detect omissions.
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1Obtain the autonomous-community tourist licenseBefore the IEET registration, your property must hold the Balearic tourist license (ETV, ETVPL or other registration number) or be in application. Without a license, you cannot register as an IEET taxpayer — nor as a vacation rental in SES.
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2Access the ATIB portalGo to atib.es, "Models i autoliquidacions" section. Identify with digital certificate, electronic DNI or Cl@ve PIN. Select "Modelo 017 — IEET census declaration".
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3Fill in Modelo 017 altaEnter: accommodation owner (with NIE if non-resident), cadastral reference, address, type (vacation rental), maximum capacity in persons, tourist registration number (ETV/ETVPL), activity start date.
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4Keep the IEET registration codeAfter filing you receive an IEET code tied to the property. You'll need it in any subsequent communication with the ATIB, on invoices to guests who request it, and to identify yourself in an inspection.
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5Keep the census updatedIf capacity changes, there's a temporary closure, or ownership changes: file a new Modelo 017 indicating "modification" or "deregistration" as applicable. An out-of-date census is the most common source of discrepancies during inspections.
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6Wait for the annual ATIB liquidationIn the spring following the accrual year, the ATIB notifies you of the administrative liquidation: amount calculated based on the census and declared activity period. Arrives by post or electronic notification if you've registered with the Carpeta Ciudadana.
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7Pay between 1 May and 30 JuneThe voluntary payment window is 1 May - 30 June of the year following accrual (e.g. accrual 2026 → pay between 1 May and 30 June 2027). You can direct-debit, generate NRC for online banking, or pay over a bank counter with the ATIB payment letter.
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8Keep documents for 4 yearsKeep a copy of Modelo 017, the liquidation received, payment receipt, and internal overnight-stay record. Tax statute of limitations is 4 years.
Differences between Mallorca, Ibiza, Menorca and Formentera?
Not in rates: all four islands apply the same rates. Yes in inspection pressure: it varies significantly between islands and between tourist municipalities vs. inland areas.
The IEET rate is uniform across the autonomous community — no per-island differentiation. What does vary is inspection intensity: Mallorca (Palma, Cala d'Or, Pollença) and Ibiza (San Antoni, Eivissa) concentrate the majority of inspections, while Menorca and Formentera are less monitored in practice.
Municipalities with new-license moratoria (Palma since 2018, Eivissa partial) apply the same IEET rate but require greater documentary diligence, because any inspection also serves to verify the legality of the tourist license.
Penalties for not collecting or filing
Same LGT 58/2003 rules as state taxes: automatic 1% per month surcharge on voluntary late filings; 50%-150% penalty when the ATIB issues a prior notice.
The ATIB cross-references data with the Balearic tourism register (ETV, ETVPL) and with SES.Hospedajes to detect omissions. A property with an active tourist license and bookings registered in SES but no IEET filings is a direct inspection candidate — and inspections typically reach back 4 years.
Frequently asked questions
If I don't charge IEET to the guest, who pays?
Does IEET apply to hospital stays or medical reasons?
How is low season treated in a booking that spans dates?
Does the 50% discount apply to a stay of exactly 9 nights?
Can I charge IEET to the guest at check-in?
What happens if a booking is cancelled after IEET has been collected?
Don't I have to file Modelo 700 every quarter as the forum said?
Sources
- Ley 2/2016 Ley 2/2016, de 30 de marzo, del impuesto sobre estancias turísticas en las Illes Balears (BOE-A-2016-4175 / BOIB 35)
- ATIB Agència Tributària de les Illes Balears — Impost sobre Estades Turístiques (IEET)
- Decret 35/2016 Decret 35/2016, de 23 de juny, pel qual es desplega la Llei de l'impost sobre estades turístiques (BOIB 80)
- Modelo 017 ATIB — Modelo 017: declaración censal de alta, modificación y cese del IEET
- Modelo 700 ATIB — Modelo 700: autoliquidación trimestral del IEET (régimen de estimación directa, hoteles y similares)
- Calendario IEET ATIB — Calendario de pago del IEET por tipo de establecimiento