times of fiscal consolidation, cuts, but also increase of taxes to offset budget deficits, especially in southern Europe.

 
on one hand, visitor’s tax that will apply in Catalonia starting as of 1st 2012, payable on spot by end-consumer, shall bring relief in harship catalonian administration budget. progressive in terms of accommodation standard and also number of overnights. so far, few things have been said about its potential deterrent effect in choosing Catalonia as destination by visitors.

 
on another hand, increase of indirect taxation 2-3%, depending on article/service, as of 1st september 2012, it seems to have a clear contractive effect in conssomption within domestic market, and not bring expected results; it is to analyze its direct impact in companies results, as not all the increase has been passed onto the consumer. early to evaluate the impact in habits of foreign visitors at this stage.

it is highly hoped and wished that these new taxation brings its expected effect.