The Tourist Tax (IEAT) for HUT in Andorra:
rates, exemptions and assessment
The IEAT (Impost sobre les Estades en Allotjaments Turístics), commonly known as the tourist tax, is paid by guests for each night of their stay and collected by the accommodation, which settles it quarterly. The rate depends on the type and category of accommodation: for a HUT, the standard rate is 2,00 euros per person and night, or 3,00 euros for a 5-star HUT. This page explains who pays it, who is exempt, how the quarterly assessment works and why the ROAT is the central element of the entire system.
What It Is, Who Pays and How Much
The IEAT is governed by Llei 19/2022 and its implementing regulation, and has applied since 1 July 2022. It is paid by the guest (the taxpayer) for each night of the stay, while the accommodation acts as the substitute taxpayer: it collects the tax for each stay and pays it to Tributs every quarter.
The rate per person and night varies according to the type and category of accommodation. For habitatges d'ús turístic (HUT), the standard rate is 2,00 euros per night, or 3,00 euros for a 5-star HUT. The rate for 5-star and grand-luxury hotels is also 3,00 euros, while the other accommodation types and categories have their own rates under Llei 19/2022.
An important tax point: if the accommodation owner is considered a business for IGI purposes, the tourist tax amount forms part of the IGI taxable base, so an additional 4,5 % applies to the tourist tax.
Who Is Required to Submit ROAT Registrations?
The tourist tax does not apply to:
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Residents of Andorra.
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Children under 16 years of age. The exemption must be supported by documentation (identity document, passport, family record book, or a declaration of responsibility from the parent or accompanying adult if the child does not have an identity document).
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Nights from the eighth day of a continuous stay in the same accommodation: the first 7 days are taxable; from day 8 onwards, they are exempt.
Tax Registration: The Preliminary Step Many Owners Do Not Realize Is Their Responsibility
Before the tourist tax can be settled, the accommodation must be registered in the cens d’obligats tributaris online through the Tributs virtual office, using form 001R.
Important detail for managed HUT properties: according to the Government's criteria, the HUT owner must submit the tax registration declaration, whether or not the property is managed by an EGHUT. The management company can handle the subsequent quarterly process, but the initial tax registration is the owner's responsibility. The ‘ROAT number’ requested on the tax registration form is your HUT number (or the commercial registration number for other types of accommodation).
How the Quarterly Assessment Works
The system is automated using ROAT data, and this is the point that changes everything:
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Between day 1 and day 14 of April, July, October and January, Tributs issues a proposed assessment for the previous calendar quarter, calculated from the information registered in the ROAT.
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Between day 15 and the final day of those same months, you approve the proposal or amend it by filing your declaration through the seu electrònica.
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You pay the resulting amount.
Practical consequence: Tributs already knows how many nights you have registered. If your ROAT is complete and accurate, the proposal is calculated correctly and can be approved in minutes. If your ROAT has gaps, the proposal will not match your actual occupancy, and a recurring discrepancy between real occupancy, the ROAT and the tourist tax is exactly what inspections look for.
The Most Common Tourist Tax Errors
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Failing to register for tax purposes and only discovering the issue when the first proposed assessment arrives.
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Charging the tourist tax to guests for exempt nights (residents, children or nights from day 8 onwards), or the opposite: failing to collect it for nights on which it is due.
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Being unable to support an exemption because the guest documentation is missing.
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Approving proposed assessments without checking them against the actual occupancy.
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The source of most problems: stays that are not registered in the ROAT, which create both a registration irregularity and unpaid tourist tax.
Non-compliance has its own penalty regime under Llei 19/2022: minor infringements are punishable by fines of 150 to 3.000 euros, while tax fraud is punishable by a proportional fine of between 50% and 150% of the amount defrauded.
The Operational Conclusion
The ROAT and the tourist tax are not two separate obligations, but a single process with two outputs. Correctly registering each stay automatically feeds your quarterly assessment. The most effective way to avoid problems with the tourist tax is therefore to systematize the ROAT: register every stay immediately, with all required information complete.
Frequently Asked Questions
01
How Much Is the Tourist Tax in Andorra?
It depends on the type and category of accommodation. For a HUT, the standard rate is 2,00 euros per person and night, or 3,00 euros for a 5-star property. Children under 16 years of age, residents of Andorra and nights from day 8 of a continuous stay onwards are exempt.
02
Who Pays the Tourist Tax, the Owner or the Guest?
La paga el huésped. El alojamiento la recauda como sustituto del contribuyente y la ingresa a Tributs trimestralmente.
03
¿Cuándo se liquida?
Cada trimestre natural. Tributs emite una propuesta de liquidación entre el 1 y el 14 de abril, julio, octubre y enero, y la declaración se presenta entre el día 15 y el final de esos meses por la seu electrònica.
04
¿De dónde saca Tributs los datos de la propuesta?
Del ROAT. La propuesta se calcula con las estancias que has registrado, por eso un ROAT completo es la base de una liquidación sin problemas.
05
Mi HUT lo lleva una gestora, ¿tengo que hacer algo yo?
Sí: la declaración censal ante Tributs la hace el propietario del HUT, esté o no gestionado por una EGHUT. La operativa trimestral posterior sí puede asumirla la gestora.
06
¿La taxa lleva IGI?
Si el titular del alojamiento es empresario a efectos del IGI, el importe de la taxa forma parte de la base de tributación del IGI, así que se le aplica el 4,5% adicional.
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What Happens If I Do Not File the Assessment or File It Incorrectly?
La Llei 19/2022 prevé multas de 150 a 3.000 euros para las infracciones simples y del 50% al 150% de la cuota defraudada en casos de defraudación.
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¿Una estancia de 10 noches paga taxa las 10 noches?
No. Paga las 7 primeras; de la octava en adelante está exenta si la estancia es continuada en el mismo alojamiento.
More About the ROAT
What it is, who must comply, how to register and which details must be submitted.
Fines, what the Government checks and loss of the license due to inactivity.
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