A transitory paragraph is added to article 211 of the Tax Statute, thereby temporarily suspending until December 31, 2020 the payment of the surcharge or special contribution in the electricity sector referred to in paragraph 2 of article 211 of the Tax Statute for providers of tourism services with active and valid registration in the National Tourism Registry and which carry out as their main economic activity, namely

• Hotel accommodation 
• Accommodation in apart-hotels
• Accommodation in resorts
• Rural accommodation 
• Other types of accommodation for visitors 
• Amusement parks and theme parks activities 
• Other recreational and leisure activities 

Finally, in order to apply this benefit, the user providing touristic services must develop the tourism activity in a commercial establishment open to the public, duly accredited by means of its registration in the Commercial Registry.