Sustainability, Governance and Touristification

Discourse on sustainability and governance frequently legitimizes neoliberal ideas, which is often the case in policies supposedly aimed at mitigating the negative effects of touristification. Islands and cities are notably vulnerable and merit particular attention in this regard. This chapter examines the allocation of revenues from the Sustainable Tourism Tax (ITS-IB) introduced by the Balearic Islands’ regional government in 2016, contrasting legal investment criteria with the actual use of funds managed by the Committee for the Promotion of Sustainable Tourism. This analysis offers a comprehensive perspective on the distribution of ITS-IB revenues from 2016 to 2024, excluding the COVID pandemic years, classifying expenditures in terms of weak or strong sustainability. The findings show that although the legislation prioritizes environmental protection, a significant portion of the ITS-IB fund was allocated to “weak sustainability” pro-growth expenditure.