Tourist tax: end of the flat-rate regime for unclassified accommodation and one-star rate for hostels

Articles 112 and 113 of the 2020 Finance Act amend the tourist tax. Unclassified accommodation or accommodation awaiting classification, outside the categories listed in the scale, is now subject to the actual-stay regime and can no longer be charged the flat-rate tourist tax; municipalities that applied the flat rate keep the rate previously adopted. A category of 'collective hostels' is created in the Tourism Code; from 1 January 2020 they are taxed at the rate set by the local authority for one-star hotels, residences and furnished tourist accommodation.