Voramar

A tourist tax is levied on the islands of Mallorca, Menorca, Ibiza and Formentera. The amount of the tax depends on the type and category of accommodation booked and the length of stay. In the high season (May - October) the costs amount to 1-4 EUR in the low season (November to April) to 0.25-1 EUR, in each case per day/person plus 10% VAT. From the 9th day of stay in the same accommodation, the amount is reduced by 50%. Children under the age of 16 are exempt from the tax. The tax will be charged to guests at the booked accommodation and passed on to the authorities by the hoteliers. Detailed information can be found on the Balearic Islands government website.
http://www.caib.es/sites/impostturisme/de/impost/

For scheduled arrivals in the destination area from 04:00 a.m., the hotel room is only available on the day of arrival from the official check-in time of the respective hotel. The official check-out time of the hotel on the day of departure must also be observed. This includes return flights until 3.00 a.m. on the following day. Early check-in or late check-out can be booked via our service team, subject to availability and for an additional charge.