The Asociación de Empresarios Hoteleros de la Costa del Sol (Aehcos) has expressed strong opposition to the approval of the so-called “tourist tax,” warning of the negative consequences this tax could have on the tourism industry and, by extension, on the local and regional economy. They have denounced that, in practice, the tax acts as a levy without specific returns for the sector and without guarantees to increase housing availability.

According to José Luque, president of Aehcos, the approval of this tax would negatively impact the sector’s competitiveness and, consequently, affect the economy of the Costa del Sol and Andalusia. “The implementation would not have a guaranteed return with a specific purpose because taxes lack final objectives; the revenue goes into the general income of the administrations without a concrete aim. Ultimately, the overall economy would be affected because the increase in costs would translate into an increase in the consumer price index (CPI) and, therefore, general inflation,” Luque stated.

Luque also recalled experiences from other communities, such as the Balearic Islands and Catalonia, where the supposed intended purpose of this tax has not been fulfilled, as “the collected funds are being used to address funding deficits for other public services.”

Aehcos raises multiple points to analyze before taking a political stance, including increased costs for tourists, potential competitive disadvantages against other regions, reduced tourist spending, and the real management of the funds collected.

Javier Hernández, the executive vice president of Aehcos, emphasized the need to consider possible fiscal inequities between autonomous communities, given that the tax implementation is an autonomous decision. “This is a tax that would directly impact all Andalusians and Málaga residents wanting to enjoy their leisure time in Andalucía,” he asserted.

Data on Andalusian Tourism

Aehcos placed its stance in context with recent figures: in 2024, Málaga received 14.47 million travelers, generating an economic impact exceeding €21.223 billion, with a 10.9% growth compared to the previous year, according to Turismo y Planificación Costa del Sol. In Andalucía, tourism represents around 12% of the GDP and regional employment, with over 400,000 people directly or indirectly linked to the tourism industry.

The argument from Aehcos regarding the cost to families is illustrated by the example of a typical Andalusian or Málaga family of two adults and two children, who during a weekend stay of two nights might face a cost increase of between 7% and 18% depending on the hotel category. This increase warns the employer could significantly burden visitors and damage Málaga’s image as a hospitable destination.

Loss of Competitiveness and Tourism Management

Aehcos representatives point out that rising prices would harm visitor loyalty and recommendations, adversely affecting the competitiveness of destinations. They also reiterate that applying a tourist tax does not guarantee attracting higher quality tourism, given that quality is not defined by cost, but by segmented offerings and the travel experience. “The solution cannot be to directly tax the visitor, but rather to advance toward intelligent management of tourist flows,” Luque stated, adding the necessity to pay special attention to visitors who do not stay overnight but create notable local impact.

Proposed Alternatives

As a substitute for the tourist tax, Aehcos suggests exploring alternative funding avenues for tourist municipalities, such as state subsidies or European funds, and promoting specific programs and initiatives aimed at sustainability and efficient tourism management, rather than imposing a blanket tax. The association has also announced its support for the ‘Tourism that Adds’ project, led by Exceltur, a coalition for tourism excellence in Spain comprising 31 industry companies active in 175 countries, aiming to restore the social prestige of the industry and reinforce tourism’s contribution to the economy. Aehcos insists on the need for a responsible and technical debate on the implications of the tourist tax, as well as the search for alternative funding that does not directly impact visitors and destinations’ competitiveness. In this context, the employer calls for a prior impact analysis and consideration of more efficient and sustainable tourism management tools.