Alegría-Dulantzi approves the tourist stay tax and opens it for allegations

The municipal corporation of Alegría-Dulantzi initially approved, in an ordinary session on November 4, 2026, the fiscal ordinance regulating the Tourist Stay Tax of the municipality. The agreement is published in the Official Gazette of the Historical Territory of Álava (BOTHA) no. 128, of November 6, 2026, in section II – Local Administration, with the official reference 2026-03157, and opens a 30-day period for submitting claims.

The text is processed under articles 49 and 70.2 of Law 7/1985, of April 2, regulating the Bases of Local Regime, and article 56 of the Revised Text of the Local Regime. The underlying tax authorization is Foral Norm 13/2026, of June 10, which creates and regulates the Tourist Stay Tax in Álava, developed through Foral Regulatory Decree 1/2021, which approves the revised text of the Foral Norm on local treasuries.

Alegría-Dulantzi thus joins the wave of Álava municipalities implementing the tax throughout 2026. Among the files already resolved are:

• Elciego, with final approval published in BOTHA no. 116, of October 9, 2026, after no objections were registered.
• Lantarón, with final approval published in BOTHA no. 112, of September 30, 2026.
• Kripan, Lanciego, Leza, Navaridas, Labastida, Lapuebla de Labarca, Zuia, Valdegovía, and Agurain, with initial or provisional approvals published between August and November.
• The Vitoria-Gasteiz City Council itself has processed files related to the same tax this autumn.

Thirty days to appeal before the council

The public information period is thirty days and is counted from the day following the insertion of the announcement in the BOTHA. During this period, any interested party may examine the file at the municipal offices and formulate the objections they deem appropriate.

The full text is also available on the city council’s electronic office, at the address https://alegria-dulantzi.egoitzaelektronikoa.eus/info.0.

If no claim is submitted within that period, the agreement will be definitively approved without the need for an express pronouncement from the plenary, as stated in the announcement signed by the mayor, Joseba Koldo Garitagoitia Odria.

Hotels, rural houses, and apartments subject to the tax

The scope of the tax, in accordance with the model already applied by the territory’s ordinances, extends to hotel establishments, guesthouses, tourist apartments, campsites, agrotourism, rural houses, and hostels, as well as tourist accommodation rentals provided as entire units or by room.

The taxable event is the stay for days or fractions thereof, with or without overnight stays, and the base is calculated by stay units, with a maximum of six per taxpayer and continuous stay. The ordinances already approved in Álava, such as that of Elciego (BOTHA no. 116), set rates ranging from 0.50 euros per unit in agrotourism to 4.50 euros in five-star hotels and tourist accommodations.

The owner of the establishment acts as the taxpayer’s substitute: they collect the tax before the end of the stay and remit it via quarterly self-assessment within 25 calendar days following the close of each quarter.

Another tax ordinance in the same plenary session

The session on November 4 also served to initially approve the modification of the municipal ordinance regulating the Mechanical Traction Vehicle Tax, published in the same issue of the bulletin under reference 2026-03158 and subject to an identical 30-day public exhibition period. Both files share the same processing formula and the same electronic consultation channel.

The impact of the measure falls directly on the municipality’s accommodation sector, which must adapt its reservation, billing, and registration systems to pass on the tax and settle it every quarter. For the city council, the ordinance is the means to activate own-source revenue linked to tourism activity; for residents and visitors, the period open until the first days of December is the last opportunity to challenge the text before it comes into force.

Source: Official Bulletin of the Historical Territory of Álava (BOTHA), no. 128, of November 6, 2026, section II – Local Administration, page 1 (official reference: 2026-03157).