- Barcelona introduced Maricarmen decree with up to 150pc tax increase
- Owners with four or more apartments face 150pc surcharge
- First surcharge levied on 31 December 2027
- Measure targets €7m to €8m per year in revenue
- City plans to phase out all tourist apartment licences by 2028
Barcelona has introduced the so-called Maricarmen decree which increases property tax by up to 150pc on tourist apartments. The measure was backed by PSC, ERC, and Comuns. It must be ratified at a full council meeting in December 2026.
The surcharge applies to the net IBI fee based on how many tourist apartment licences an owner holds. Owners with one tourist apartment face a 50pc surcharge affecting 3,274 properties. Owners with two or three tourist apartments face a 100pc surcharge affecting 1,276 properties. Owners with four or more tourist apartments face a 150pc surcharge affecting 6,077 properties.
The first surcharge will be levied on 31 December 2027 if finalised. The measure targets an estimated €7m to €8m per year in municipal revenue. The tax hike aligns with Barcelona’s wider initiative led by Mayor Jaume Collboni to phase out all short-term tourist apartment licences by the end of 2028. The state-level decree framework was drafted following nationwide housing protests.
