The tourist tax in the Basque Country will range between 0.75 cents and 7.5 euros per person per day

The Basque provincial councils have set a tourist tax of between 0.75 and 5 euros that will tax daily stays according to the type of establishment, although town councils may impose surcharges when the municipality exceeds 750 accommodation places, up to a maximum of 7.5 euros, but also discounts of up to 100% in smaller towns.

The provincial bodies of Álava, Gipuzkoa, and Bizkaia have already made the preliminary draft of this regulation publicly available with different exposure periods.

Once their respective provincial governments approve it, the projects will go to debate and vote in the respective General Assemblies, which could give them the go-ahead before summer, although their entry into force does not guarantee immediate application because town councils have the final say and will have six months to develop or adapt their tax ordinances to the new regulation.

The preliminary drafts for each territory are practically identical and propose an instant tax that will tax overnight stays in all tourist accommodations, which will be responsible for charging the customer the tax and providing the corresponding town council with detailed information on the stays that occur.

Hotels, guesthouses, tourist apartments, campsites and other camping facilities, agrotourism establishments, rural houses, hostels, tourist-use rooms, and cruise ships are included in the list. Each of them has set rates that range from minimums and maximums.

Town councils, by tax ordinance, may establish a discount on the taxable amount of up to 100% when the municipal term and the number of accommodation places is equal to or less than 25. On the other hand, they may establish a surcharge of up to 50% when they reach or exceed 750 places.

On the table, without surcharges, the highest tax would fall on 5-star hotels and tourist cruise ships, which range between 2.5 and 5 euros, while one-star hotels, hostels, guesthouses, agrotourism establishments, and campsites range from 0.75 to 1.50 euros.

The preliminary draft of the Foral Law proposes exemptions in cases of stays subsidized by social programs for tourism purposes organized by public administrations; minors, and people with a disability rating of 65% or more or with dependency grade II or grade III.

It is also foreseen, as detailed by the Provincial Council of Gipuzkoa, for those who pursue studies at all levels and degrees of the educational system, academic research, or talent programs organized by the public administrations of the Autonomous Community and for stays for health reasons of any person and their companion.

The Gipuzkoan provincial institution expects to approve its project on March 17.