ISSN 2184-8793 ISSNe 2975-9056 be interpreted. These exceptions weren’t included in the decree law, but they are now included in the law. A calendar to implant this measure is established in the new tenth transitory provision of the Law on Tourism in the Balearic Islands. There are five distinct points that attend to the different categories of the accommodation establishments, marking percentages of completion between the years 2023 and 2028, depending on each category. In the case of companies that own several establishments, they will be able to select the establishment independently of its category. In this case, the percentage of adjustable beds that must be installed each year will correspond to the establishment of a highest category. If this obligation could not be met in the predicted deadlines because of reasons that can be attributed to the providers, it will be considered accomplished by certifying the acquisition of the beds. Breach of this obligation will entail important financial sanctions. Breach of the obligation within the stablished deadlines will be considered a serious or very serious infraction. In the case of a very serious infraction, there is a sanction of 500 euro per non-installed adjustable bed within the deadline, with the total limit for very serious infractions (which are sanctioned with a penalty of between 40,001 to 400,000 euro), and the same sanction is imposed when it qualifies as a serious infraction, in this case with a maximum of 40,000 euro. III.- NEW TITLE V OF THE LAW ON TOURISM IN THE BALEARIC ISLANDS: MEASURES FOR CIRCULAR ECONOMY. 1.- CIRCULARITY STRATEGY. The main novelty of Law 3/2022, as stated in the first part of this work, are the measures introduced to assure sustainability and circularity. For this reason, this section will expose the measures included in the new Title V of the Law on Tourism in the Balearic Islands. There are several steps to be made, according to the law, and many obligations that have to be fulfilled by accommodation companies. Firstly, the ministry competent on tourism will have to elaborate a strategic plan of circular destination, in which will appear the principles of general policy and the goals to be accomplished. After the definitions and the enumeration of principles and general goals, the new title of the law refers in chapter II to the strategy for circularity. Who must apply this strategy? According to article 96 of the Law on Tourism in the Balearic Islands, tourist establishments in the Balearic Islands that are part of these groups: hotel accommodation, which includes the categories of hotels, city hotels, aparthotels, and accommodation for tourism in the interior of the islands; tourist apartments, and rural tourism accommodation, that includes rural hotels and agrotourisms. This strategy will be made effective through the elaboration and approval of a plan of circularity. They are marked as priority sectors of the plan of circularity: water, energy, food, materials, and residues. In general, article 100 of the Law on Tourism in the Balearic Islands (novelty introduced by Law 3/2022, of 15 June), states the main actions in the different areas. In the energy sector, it focuses on the yearly carbon footprint per overnight stay, the certification of energetic efficiency of the building, ability of self-supplying energy, installed renewable capacity, and storage capacity. In the main sector of water, the ability of self-
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