The proposal for a small overnight tax on travelers, similar to those already in place in Catalonia or the Balearic Islands, has resurfaced strongly. Municipalities like Málaga aim to allocate the collected funds to housing policies, but the diversity of the Andalusian tourism sector and the complexity of political and economic factors make its implementation challenging.

This distinction is crucial, as city councils lack the authority to establish new fiscal figures. For Málaga to apply this levy, it would be necessary for the Central Government to modify the Local Treasury Law or for the Regional Government of Andalusia to create a specific regional tax for tourism.

The main point of contention lies in jurisdiction. If the initiative came from the Junta, the tax would apply throughout the community, albeit with possible adjustments by zone, and the Autonomous Community would retain 50% of the revenue for tourism promotion. City councils, on the other hand, prefer the Central Government to take the lead to manage 100% of the funds.

The management of the tax also generates controversy. In European destinations where it is already applied, tourist establishments are responsible for collecting the amount directly from visitors. This operation involves administrative and technological costs that generate reluctance in part of the hotel sector, although studies indicate that implementing a tourist tax does not reduce visitor arrivals.

The economic difference between cities like Málaga, which could collect nearly 30 million euros annually, and other provinces with less tourist pressure is significant. The revenue from this tax could be a powerful tool for investments in infrastructure, heritage rehabilitation, and housing policies, provided it has a specific purpose and is not merely a revenue-generating measure. The debate, intensifying ahead of the May 17 elections, remains open without a clear agreement between the administrations.