The destination of the resources collected has also been updated, highlighting two main priorities. First, funds will be earmarked to support the tourism sector in crisis situations, as was the case during the COVID-19 pandemic, when tourism activity faced significant economic difficulties. Second, it will seek to consolidate Montevideo as a Smart Tourism Destination, focusing on five fundamental pillars: accessibility, technology, innovation, governance and sustainability. This includes investments in modern tourism infrastructure, digitalization of services and promotion of the city in international markets.

Another key aspect of the modifications is the restructuring of the discount mechanism on the Montevideo Tourist Bus. Although a fixed discount was previously applied for those paying the tourist tax, the percentage of this benefit will be defined in future regulations, allowing for greater flexibility in its implementation and adaptation to market conditions.

As for the agents for collecting the tax, the obligation is extended to the managers of tourist properties, who must now include the charge in the invoices issued to foreign guests. This change seeks to improve the collection of the tax and ensure that no type of accommodation is exempted from the obligation. Tour operators, managers and lodging companies must implement clear and transparent mechanisms to include this charge in their rates.

A noteworthy element in the amendments is the commitment to transparency in the management of the funds collected. The Municipality of Montevideo is committed to publishing detailed information on the amounts collected and their destination through the “Open Data” policy. This will allow citizens and the tourism sector to monitor the use of resources and ensure that they are used for the intended purposes, strengthening confidence in public management.

These modifications arise in a context where tourism has become a key driver for the economic development of Montevideo, attracting visitors from different parts of the world and generating a significant impact on the local economy. However, it also recognizes the need to adjust public policies to ensure that the growth of the sector is sustainable and that the benefits reach both tourists and the local population.

Tourism in Montevideo faces global challenges, such as competition from other destinations, the impact of climate change and international economic fluctuations. At the same time, there are unique opportunities, such as the rise of digital tourism and the growing preference for sustainable and accessible destinations. The modifications to the tourist tax seek to position Montevideo as a leading destination in the region, committed to innovation, sustainability and quality of the tourist experience.

The implementation of a revised tourism tax in Montevideo is an important step towards the modernization of the local tourism sector. With a simplified structure, clear targets for the use of resources and a commitment to transparency, these measures are expected to boost the sustainable development of tourism in the city and strengthen its competitiveness regionally and internationally. By balancing the need to generate revenue with respect for local and environmental values, Montevideo reaffirms its commitment to responsible, high-quality tourism.