Overview
- The three provincial councils approved a harmonized draft that now goes to the Juntas Generales for final sanction, with passage in Bizkaia assured by the PNV–PSE-EE majority and other provinces likely needing opposition votes.
- Base rates range from €0.75 in one-star hotels, pensions, campsites, agrotourisms and hostels to €5 in five-star hotels and cruise ships, while tourist-use dwellings face €2–€4 per guest per night.
- Municipalities with 750 or more tourist places may add a surcharge of up to 50%, lifting the top nightly charge to €7.50, whereas towns with 25 or fewer places may grant a full exemption.
- Exemptions cover minors under 18, stays longer than five nights, students, trips for health or studies, and people with a disability of at least 65%.
- City councils will manage collection and have up to six months to update ordinances, with major destinations such as San Sebastián and Bilbao expected to be ready before the peak summer months.