La sostenibilidad económica de la promoción y el fomento del turismo: el impuesto sobre las estancias en establecimientos turísticos (IEET) promovido por el Gobierno de Cataluña

In a context of general economic crisis and budget deficit, in 2012 the Generalitat de Catalunya -one of the first tourist destinations in Europe and the Mediterranean region- created a tourist tax also known as the Tax on stays in tourist establishments in Catalonia. This tax was intended to alleviate this deficit and to have a fund that would allow maintaining investments in tourism promotion and its proper management. This article takes stock of the collection of the first two full years (years 2013 and 2014) of the validity of the tax and assess the actions taken with the funds obtained, especially in the use of TIC, both in promotional campaigns as in actions to manage this activity. Among the main conclusions of the study is that the entry into force of the tax has allowed beneficiary destinations to encourage the creation and promotion of new tourism products and the use of new tools of tourism planning and management, more efficient and better adapted to the needs of the current tourist demand.