I have, and on each occasion I have been provided with a product. Vat is payable on goods and services. Neither is provided. It's a tax on a tax.
They will do the same in 2016
Back in 2002:
Drinks ease pain of Balearic 'eco-tax'
Hotels in the Balearics are offering vouchers for free drinks to compensate tourists for a controversial "eco-tax" which was introduced in the Spanish islands this week
http://www.telegraph.co.uk/travel/724166/Drinks-ease-pain-of-Balearic-eco-tax.html