What is the IEET?
IEET — known in the Balearics as the "eco-tax" — is the tax your guest pays for every night spent in a holiday rental, hotel, campsite or hostel in Mallorca, Menorca, Ibiza or Formentera. You as the host collect it from the guest and remit it to ATIB when the annual liquidation arrives.
IEET stands for Impuesto sobre las Estancias Turísticas and was created by the Balearic Parliament in 2016 (Law 2/2016, implemented through Decret 35/2016). It is a Balearic-only tax — it does not apply anywhere else in Spain. The revenue feeds the Fons de Turisme Sostenible, money invested in environment, heritage and training across the islands. It has been in force since 1 July 2016.
The guest pays for every night spent in a holiday rental (VUT/ETV), hotel, hostel, casa rural, tourist apartment, campsite or refuge in the Balearics. You as a host act as the legal substitute taxpayer: you collect the amount at check-in/check-out and remit it to the tax authority later.
The rate changes by accommodation type and by season (high 1 May-31 Oct vs. low 1 Nov-30 Apr). For vacation rentals: €2 high / €0.50 low per person per night. 4-star hotels: €3 high / €0.75 low. 5-star hotels: €4 high / €1 low. Campsites and hostels: €1 high / €0.25 low. From the ninth consecutive night of the same stay, the rate drops by 50% year-round. Minors under 16 are exempt.
For vacation rentals (Group VIII) management is annual, not quarterly: you register via Modelo 017 (census declaration), keep the census updated, and ATIB issues an administrative liquidation that you pay between 1 May and 30 June of the year following accrual. The quarterly Modelo 700 only applies to hotels and other establishments under direct estimation — not to the typical vacation-rental host.
Why it matters
If you do not declare the IEET, ATIB will back-charge with surcharges and a fine. Their inspections compare your IEET filings to SES reports and to bookings on Airbnb or Booking — any mismatch shows up. For a host in Mallorca, Menorca, Ibiza or Formentera, IEET is not optional: it sits alongside SES and Modelo 210 as one of the three core duties.