Spain's IVA (VAT) goods-and-services tax of up to 21% is included in stated prices. Refunds are available on goods costing more than €90, if taken out of the EU within three months. Collect a refund form when purchasing and present it (together with the purchases) to the customs IVA refunds booth when leaving the EU. For more information, see www.globalblue.com.

Sustainable Tourism Tax

As of July 2016, the Balearic Isles have introduced a tax on tourist accommodation, collected by providers and ostensibly to fund sustainability initiatives. During high season (May to October), the cost is €2 per day per adult (16+) for 5-star hotels, €1.50 for 3- and 4-star hotels, and €1 per day for 1- to 3-star hotels. All other forms of accommodation (including cruise ships) attract similar charges, and a 50% discount applies in low season, or for each night beyond the first nine nights' stay.