| The Tax Barometer is composed of four trip elements:
lodging, car rental, meals, and airport arrival and departure. Each element of the
trip is priced according to a standard purchase by a hypothetical "WTTC
Traveler" in each destination.
This trip includes
the purchase of four nights' lodging, four days'
car rental, twelve meals, and one set of international arrival and departure
airport charges. Taxes imposed on these purchases are then
identified, recorded, and developed into a sector index. Next, these elements are
aggregated into a composite index for the destination, based on the average cost of each
element included in the standardized trip. If you would like more information on the
development of the Tax Barometer, please refer to our research methodology. |
 |
Rank |
|
Total tax $ for 5-day/4-night trip: |
$132.97 |
18 |
|
Percentage of total item cost: |
10.69% |
14 |
|
Overall tax index: |
126 |
34 |
The first item in the above table represents
the combined tax total
paid by the WTTC Traveler in each of the four sectors in
Barcelona. The second
item (percentage of total
item cost)
indicates what percentage of the total bill
is devoted to taxes.
The last item (overall tax index)
reflects the cumulative change in the amount
of tax paid in U.S. dollars between June 1994 and
June 2002.
The rankings show how
Barcelona compares with other Tax Barometer cities; a ranking of 1
is most competitive, while a ranking of 52 is least competitive.
Summary:
Barcelona currently has an
overall Tax Barometer index of 126,
indicating a 26% increase in
travel-related taxes since June 15, 1994.
This change can be attributed to increases in all four sectors. Travelers can
expect to pay around $133.00 in travel-related taxes for a five-day,
four-night visit, a total ranks as the 18th lowest among
all surveyed destinations, and the fifth lowest among European
destinations. |
 |
Rank |
|
Average price for 4-day rental (mid-size) without taxes: |
$175.80 |
- |
|
Airport access fee: |
€28.00 |
 |
|
Value added
tax (VAT): |
16.00% |
- |
|
Total charges for 4-day rental with taxes: |
$235.77 |
- |
|
Total tax $ for 4-day rental: |
$59.97 |
36 |
|
Percentage of total car rental cost: |
25.45% |
42 |
|
Car rental tax index: |
138 |
31 |
|
(
in rank column indicates a tax increase in Tax Barometer No. 11)
Summary:
Car rentals in Barcelona have been affected by three tax increases since
1994. The Spanish consumption tax was increased 1.0% in the
inaugural Barometer, and the airport access fee was increased from ESP
2500 to ESP 3100 in October 2001 and from ESP 3100 to €28.00 in 2002. These changes result in a
38%
overall increase in car rental taxes. The total tax
collections of approximately $60.00 per four-day rental ranks as the
17th highest
overall, but is the third lowest among all surveyed European destinations. |
 |
Rank |
|
Average price for 4-nights lodging without taxes: |
$607.84 |
- |
|
Value added tax
(VAT): |
7.00% |
- |
| Total
charges for 4-nights lodging with taxes: |
$650.39 |
- |
|
Total tax $ for four-nights: |
$42.55 |
18 |
|
Percentage of total hotel room cost: |
6.54% |
12 |
|
Hotel
tax index: |
117 |
37 |
Summary:
When the Spain's
national consumption tax was increased from 6.0% to 7.0% in 1995, it
resulted in a 17% increase in the total taxes paid for a five-day,
four-night hotel stay. This increase is the 13th highest
among all surveyed destinations. The approximately $43.00 in total
taxes ranks as the 18th lowest among all destinations, and is the
seventh lowest for destinations in Europe. |
 |
Rank |
|
Average price for 12 restaurant meals
without taxes: |
$334.31 |
- |
|
Value added tax
(VAT): |
7.00% |
- |
|
Total charges for 12 meals with taxes: |
$357.72 |
- |
|
Total tax $ for 12 meals: |
$23.41 |
23 |
|
Percentage of total restaurant meals cost: |
6.54% |
13 |
|
Restaurant tax index: |
117 |
39 |
Summary: The tax on restaurant meals, like car rentals and
hotel rooms, was increased 1.0% in 1995 when the Spanish government
increased its national consumption tax. The resulting 17%
increase in total taxes collections ranks as the tenth highest such
increase among all surveyed destinations. The total
amount of taxes collected, around $23.00 for twelve meals, ranks as the
30th
highest overall. |
 |
Rank |
|
International departure charge: |
€6.03 |
|
|
Airport security tax: |
€1.15 |
|
|
Total tax $ for international arrival and departure: |
$7.04 |
2 |
|
Percentage of total trip cost: |
0.57% |
2 |
|
Air passenger tax index: |
129 |
12 |
(
in rank column indicates a tax increase in Tax Barometer No. 11)
Summary:
Barcelona collects less tax dollars per international airline
passenger than any other surveyed destination except for Madrid, which
collects $0.03 less. The $7.04 in tax collections is over 10
times less than the $73.33 collected in London,
the Barometer's most expensive air travel destination.
Barcelona's air index has increased three times since 1995: in 1997,
when the airport security tax was introduced, in 1998, when the
international departure charge was increased from ESP 927 to ESP 985,
and in 2002 when both taxes were increased following the conversion to
the Euro. |
 |
|
Barometer No. 1:
The national level
consumption tax was increased 1.0%, resulting in increases in the
hotel, restaurant, and car rental sectors.
Barometer No. 5:
A new airport
security tax on international passengers was introduced at a rate of
ESP 175.00.
Barometer No. 6:
The international
departure charge was increased from ESP 927.00 to ESP 985.00.
Barometer No.
10:
The airport surcharge on car rentals was increased to ESP 3100,
effective October 2001.
Barometer No. 11:
The airport
surcharge on car rentals was increased from ESP 3100 to €28.00. Two
taxes were also increased for international airline passengers: the
international departure charge was increased from ESP 985 to €6.03 and
the airport security tax was increased from ESP 175 to €1.15. Both
increases took effect on January 1, 2002.
|
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