The Lagoa Municipal Tourist Tax came into force on April 13th and serves, according to the municipality, «to reinforce strategic investments in enhancing the municipality as an excellent tourist destination».
In a note, the municipality states that, given the growing tourist demand, this fee “is configured as a new source of
financing that, in a complementary logic, will allow improvements to be made to municipal public and private assets, the provision of public information and support services for tourists and cultural and recreational dynamization services in the city».
According to the regulations, the fee, worth 1 euro per night in low season (between 1st November and 31st
March) and 2 euros per night in high season (between 1 April and 31 October), up to a maximum of seven consecutive nights are charged to all guests, aged 13 or over, in tourist resorts and local accommodation establishments such as hotel establishments (hotels, inns, apartment hotels), tourist villages, tourist apartments, tourist complexes (resorts), residential tourism enterprises, rural tourism enterprises, camping and caravan parks, and local accommodation (house, apartment, accommodation establishments, including hostels).
The Municipal Tourist Tax is not subject to VAT, and, according to the municipality, exemptions are considered for guests aged up to and including 12; guests with disabilities, with a disability equal to or greater than 60%; national and foreign students who enter the University of Algarve and who use tourist resorts.
Furthermore, the list includes local accommodation establishments at the beginning of each academic year, up to a maximum of 60 consecutive days; guests, whose stay is motivated by medical treatment, extending to an accompanying person and guests whose stay is the subject of a proven offer by a tourist enterprise or local accommodation establishment.
The fee is collected, as well as subsequently delivered to the Municipality of Lagoa, by tourist establishments on an electronic platform created by the municipality for this purpose. For this service they are owed a commission of 2,5%, plus VAT at the legal rate in force.
Comments