The Sustainable Tourism Tax (ITS) was created by the Balearic Government on July 2016. The goal of this tax is to fund sustainable projects for a more environmentally friendly tourism. This tax must be paid by anyone who spends a night in regulated establishments, including citizens of the Balearic Islands. The price may vary depending on the category of the establishment. For 5-star and 4-star superior hotels it is between €1 and €4 / day of stay / person over the age of 16 (+10% VAT).