Overview
- The three provincial councils agreed a unified timetable and are drafting foral regulations to introduce the tax across Euskadi.
- The measure is slated to take effect on January 1, 2027 for all hotel establishments, following expected regulatory approvals in 2026.
- Gipuzkoa's government approved its draft foral norm and indicated the start date remains January 1, 2027 even if the text is passed this spring.
- Authorities plan a reduced rate for rural houses after concerns from that sector about potential impacts.
- Local responses vary, with Donostia opposing the proposed timing and Barakaldo saying it will apply only the minimum charge without surcharges.