INTERNATIONAL JOURNAL OF TOURISM, TRAVEL AND HOSPITALITY LAW agricultural, cattle, or fishing, of the Balearic Islands. In the case of hotel establishments of four and five stars, the percentage goes up to 4%, and in agrotourism, to 5%. Sector 3 of article 102 bis establishes an incentive in the case of establishments that guarantee at least a 10% of Balearic product. These will obtain a distinction of “tourist establishment committed to local production”, which will be developed by the ministry (Balearic Islands) competent in food and agriculture and will give access to a priority promotion in matters of sustainable and responsible tourism. 2.- CALENDAR, INFRACTIONS, AND ADMINISTRATIVE SANCTIONS. Even though some of the sanctions imposed by the law, specifically when it comes to the installation of adjustable beds, have already been mentioned, infractions, with its corresponding sanctions, related to every measure introduced by the new law are added to the list of infractions and sanctions of the Law on Tourism in the Balearic Islands. When it comes to the calendar, a new tenth transitory provision is added, in which compliance deadlines of the new obligations imposed by the law are established. In the case of adjustable beds, it depends on the category of the accommodation establishments, and compliance percentages are being established between 2023 and 2027 or between 2023 and 2028, depending on the case15. On the other hand, measures related to implanting the circularity plan, with the measures anticipated in the new Title V, will have to be implanted, in the case of tourist accommodations of at least four stars or keys, on the 1st of May of 2023, and for the rest of accommodations forced to apply these measures, on the 1st of January of 2024. The deadline for substituting thermal systems is no later than the 1st of May of 2027, and in the case of establishments of new construction (2019, 2020, and 2021), the 1st of May of 2028. The calendar to implant water saving measures will be the 1st of May of 2023 for higher category establishments, and a year later for the resting accommodation 15 The exception to this rule is establishments that have made reformations in the years 2019, 2020, and 2021, with a minimum percentage of change of beds of at least 50%. In this case, they can postpone the purchase of adjustable beds in that specific establishment until 2027, having installed 50% of beds on the 1st of May, and on the 1st of May of 2028, the resting 50%. They can also opt to change 100% of beds from January 2028 up until the 1st of May of 2028, maximum.
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