Since mid-July 2016, guests staying in accommodations on the Balearic Islands are obligated to pay a tourist tax. While commonly referred to as an "eco-tax," this is not entirely accurate. The precise name of the tax, when translated accordingly, is the "Law on the taxation of tourist stays in the Balearic Islands and on measures to promote sustainable tourism."
The tourist tax applies not only to hotels and other authorized tourist accommodations, including campsites and cruise ships but also to vacation rentals. Any rental of residential accommodation for a duration of less than two months falls under this category. Additionally, the property must be marketed through an internet platform that in some way promotes it as a vacation rental.
In these cases, it is irrelevant whether the property is officially registered with the Ministry of Tourism for vacation rentals or if obtaining such a permit is even possible. The obligation to pay the tourist tax is solely determined by the mentioned criteria above. Consequently, nearly all publicly advertised short-term rentals are subject to the tourist tax. Consequently, the Balearic tax office will levy taxes on vacation rentals, even if they are conducted in violation of the Tourism Law.