So is there a tourist tax in the Canary Islands? No, at the moment you don't need to pay a tourist tax during your stay at a hotel or registered private accommodation in the Canary Islands.
How are foreigners taxed in Spain?
The general flat income tax rate for non-residents is 24%, or 19% if you are a citizen of a country in the European Union or the European Economic Area. Other income is subject to Spanish non-resident taxes at the following rates: Capital gains resulting from transferred assets are taxed at a rate of 19%.