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La Ley 7/2022, de 16 de diciembre, de la Generalitat Valenciana, de medidas fiscales para impulsar el turismo sostenible, ha creado el Impuesto valenciano sobre estancias turísticas, como un tributo indirecto, instantáneo y tributo propio de la Comunidad Autónoma Valenciana. Un Impuesto que gravará la especial capacidad económica de las personas físicas puesta de manifiesto por su estancia en determinados establecimientos turísticos situados en el territorio de aquella Comunidad. Sin embargo, la indica Ley habilita a los Ayuntamientos a establecer un recargo de hasta un 100% sobre la cuota íntegra de aquel impuesto, una cuota que sin embargo está bonificada a nivel autonómico
Law 7/2022, 16 of December, of the Generalitat Valenciana, on fiscal measures to promote sustainable tourism, has created the Valencian Tax on tourist stays, as an indirect, instantaneous tax and a tax of the Valencian Autonomous Community. A tax that will be levied on the special economic capacity of natural persons as evidenced by their stay in certain tourist establishments located in the territory of that Community. However, the indicated Law enables the Town Halls to establish a surcharge of up to 100% on the full amount of that tax, a fee that, however, is subsidized at the regional level. Finally, it is alleged that the short time elapsed between the announcement of the new tax and its effective application infringes the principle of legal certainty (art. 9.3 of the Constitution) giving way to the retrospective application of the tax.
