🎯 STRisker: Bulletin - Basque Country, Spain

New daily charges for tourist apartments could reach up to €7.50 per guest, with local councils calling the shots

🎯 STRisker: Bulletin - Basque Country, Spain
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Basque Country Tourist Tax Set to Hit Short-Term Rentals This Summer

The Basque Country is set to implement a new tourist tax targeting short-term rental operators and guests, potentially enforced before summer 2026. Tourist apartments will face daily charges of €0.75 to €5 per person, with local councils able to increase rates up to €7.50 in high-tourism areas. The move aligns the Basque region with Catalonia and the Balearic Islands in Spain's expanding tourist taxation framework.

Entrevista completa al consejero Javier Hurtado en Radio Euskadi
Audio: Hoy en “Boulevard” de Radio Euskadi Eider Hurtado ha entrevistado a Javier Hurtado, consejero de Turismo, Comercio y Consumo del Gobierno Vasco.

Basque Government’s Tourism Counsellor Javier Hurtado discussing the tourism policy encompassing the proposed tax | Audio from https://www.eitb.eus/

The three provincial councils, Álava, Gipuzkoa, and Bizkaia, have released preliminary drafts now under public consultation. Once approved by provincial governments and their respective General Assemblies (anticipated before summer 2026), local municipalities will have six months to adapt their tax ordinances to the new framework. Gipuzkoa Provincial Council's March 17, 2026 vote represents a key milestone that will set the implementation timeline in motion. The system builds in significant flexibility: smaller municipalities with 25 or fewer accommodation units can discount the tax up to 100%, while tourism-intensive towns with 750 or more units can impose a 50% surcharge, pushing the rate to its €7.50 maximum.

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Bizkaia opens public consultation on a new tourist stay tax | Video from https://www.bizkaia.eus/

Short-term rental hosts must collect the tax from guests and report detailed stay information to local councils. The tax applies to overnight stays across all tourist accommodation types, including tourist apartments, hotels, guesthouses, rural houses, campsites, and cruise ships. Minors, students, individuals with significant disabilities, and those staying for health reasons are exempt from the tax.

Existing decrees and tourism-related legislation in Basque Country
Understanding the legal backdrop for tourism tax implementation

Learn more

The Basque Country's approach reflects Spain's nationwide shift toward tourist taxation to address overtourism and fund infrastructure. Barcelona's tourist tax will reach €8 per night by 2029, with combined regional and city charges potentially hitting €15 for luxury stays. Valencia and other regions are implementing similar levies to balance tourism growth with sustainability and resident quality of life.

Video by Euskadi Tourismo

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