The tax applies to adults only, children under 16 years of age are exempt. The amount has been determined by the local administration and varies between €0.50 and €4 per person per day plus 10% VAT depending on the season and type of accommodation.
Is Ibiza a tax free island?
If you are living in Ibiza or any of Spain, even if you are non resident, you are liable to pay a number of taxes consisting of personal income tax on property or any rental income, capital gains tax, City Council tax and tax on assets such as boats.
What is the tax rate in Spain for US citizens?
If you are considered a tax resident of Spain, you will be taxed on your worldwide income. (Though you can exclude up to EUR 60,100 of income from work performed outside of Spain if you meet certain conditions.) If you are considered a non-resident, you will only be taxed on income you received from a Spanish source.