ROAT Penalties and Inspections
30 % of Inspected Accommodation Providers Have Irregularities
The Government actively inspects compliance with the ROAT and the tourist tax. In the latest campaign for which public data is available, more than 240 inspections were carried out and 30% of the 115 accommodation providers inspected had registration irregularities (Andorra Difusió, November 2024). Since 2026, there has also been a new consequence that goes beyond a fine: loss of the license. This page explains what is inspected, the applicable penalties and how to remain compliant.
Updated: July 2026
What Does the Government Inspect?
The tourist accommodation inspection service, established by Llei 16/2017, checks, among other matters:
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That the accommodation registers every guest in the ROAT, with complete information and within the required deadline.
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That the activity is carried out with the corresponding authorization (HUT number or activity registration).
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That the tourist tax (IEAT) is collected and paid, as its proposed assessment is calculated directly from the ROAT data.
The two systems are connected: an occupancy that is not registered in the ROAT is both a registration irregularity and uncollected tourist tax. During the 2024 campaign, the Minister of Tourism stated that tourist tax revenue was at 50% of the expected level, which explains the increase in inspection activity.
The Most Common Irregularities
Based on inspection activity and the sector's daily operations, the most common failures are:
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Stays that are not registered, either fully or partially (the most serious error, because it affects both the ROAT and the tourist tax).
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Incomplete records: missing guests, mandatory details left blank or the accommodation unit not specified for a HUT.
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Records submitted after the deadline, accumulated and reported late.
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Discrepancies between actual occupancy, the information registered in the ROAT and the tourist tax declared.
The Penalty Framework
Failure to comply with the Reglament del ROAT is penalized under Llei 16/2017, which classifies infringements as minor, serious and very serious. The consequences are not only financial: for very serious infringements, the law allows the HUT registration to be cancelled automatically as part of the penalty proceedings.
The new general tourism law framework processed in 2025-2026 establishes fines of 901 to 3.000 euros for serious infringements and 3.001 to 18.000 euros for very serious infringements, including marketing accommodation without valid authorization. Additional penalties for very serious infringements may include temporary suspension of the activity, revocation of the authorization and temporary or permanent closure of the establishment.
The New Consequence: Losing the License Due to Inactivity
Since March 2026, the Government has applied a regulation under which a HUT that has not registered any guest in the ROAT for 12 consecutive months is automatically removed from both the HUT and EGHUT registers. According to the Government, this is not a penalty but an administrative management measure, and when it was approved, more than one hundred HUT properties were in this situation.
The owner may apply for registration again if the activity resumes, but must meet the requirements of the regulations in force at that time. This is the real risk: with the moratorium on new licenses for apartments and studios currently in force (Llei 5/2025), a cancelled license is an asset that may not be recoverable.
The practical conclusion: the ROAT is no longer only a registration requirement. It is evidence that your license is active. An inactive HUT, or an active HUT whose stays are not registered, faces the same administrative risk.
How to Make Sure You Remain Compliant
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Register every stay, without exception, including short stays and stays by people you know. An unregistered stay is a registration irregularity, uncollected tourist tax and one more month counting towards inactivity.
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Check that the information is complete: all guests over 16 years of age must have their details recorded, and the accommodation unit must be specified.
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Register within the required deadline, rather than submitting accumulated batches at the end of the season.
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Reconcile the ROAT and the tourist tax every quarter: the proposed assessment from Tributs is based on your ROAT data. If they do not match, there is a problem in one of the two.
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If your HUT is inactive, keep the 12-month deadline in mind before deciding to leave it inactive.
Frequently Asked Questions
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What does ROAT mean?
Infringements are classified as minor, serious and very serious under Llei 16/2017. The new tourism law framework establishes fines of 901 to 3.000 euros for serious infringements and 3.001 to 18.000 euros for very serious infringements.
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Is ROAT mandatory for a HUT?
Yes, in two ways: as a consequence of penalty proceedings for a very serious infringement, or automatically if the HUT does not register any guest in the ROAT for 12 consecutive months.
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What do I need to register?
The Government automatically cancels its registration in the HUT and EGHUT registers. You may apply again if you resume the activity, but you will have to meet the requirements in force at that time, and the current moratorium means that recovery is not guaranteed.
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What information needs to be entered for each guest?
That every stay is registered in the ROAT with complete information and within the required deadline, that the activity has valid authorization, and that the tourist tax is correctly collected and paid.
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How Often Does the Government Inspect?
There is no public inspection schedule. The available data is as follows: more than 240 inspections during the 2024 campaign, with irregularities found in 30% of the accommodation providers inspected, and increased inspection activity planned under the new legal framework.
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Do we need to keep a copy of the guests' ID cards?
Incomplete records or records submitted after the deadline are irregularities. The way to avoid them is to validate the information before uploading it.
More About the ROAT
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