The tourist fee will apply in the Basque Country from 1 January 2027
The Provincial Council of Gipuzkoa has approved the draft Foral Standard regulating the new tax on tourism, the basis of which will be calculated according to the number of nights.
From 1 January next year, the tourist fee will begin to be charged in tourist establishments in the Basque Country. The Provincial Council of Gipuzkoa approved the draft Foral Standardregulating the new tax on Tuesday and explained that it will begin to apply next year, a starting date that has also been agreed with the Member States of Bizkaia and Álava .
In the case of Gipuzkoa, the project envisages that the new tax will be a local tax that will tax stays in tourist accommodation, including hotels, pensions, apartments, campsites, rural houses, hostels, tourist flats and even scale cruises , which will be paid by visitors and managed by establishments.
The basis of the tax shall be calculated on the basis of the number of consecutive overnight stays, with a maximum of five nights per person, and the final quota shall also vary according to the type of accommodation, applying different rates according to the category of establishment.
The draft provides for a comprehensive list of exceptions , with the exception of persons under 18 years of age, persons with a disability of 65 per cent or more, or persons in a dependent situation, as well as persons travelling for studies, health reasons or participating in public social programmes , as well as stays for reasons of force majeure.
Municipalities may also adapt the tax by means of tax ordinances, including bonuses of up to 100 per cent in municipalities with low housing capacity, or surcharges of up to 50 per cent in municipalities with higher tourist pressure.
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