Elciego definitively approves the tourist tax of up to 4.50 euros

The Elciego City Council has definitively approved the fiscal ordinance regulating the Tourist Stay Tax, which will levy overnight stays in hotels, guesthouses, tourist apartments, campsites, and tourist rental homes within the municipality. The regulation is published in full in the Official Gazette of the Historical Territory of Álava (BOTHA) number 116, dated October 9, 2026, under official reference 2026-02792, and will enter into force the day following its publication, with effects from January 1, 2027.

The text was definitively approved as no claims or allegations were presented during the public exhibition period opened following the announcement published in BOTHA number 91, dated August 12, 2026. The Municipal Plenary had provisionally approved the establishment of the tax and its ordinance in an ordinary session on July 31, 2026. The definitive announcement bears the signature of the mayor, Juan Carlos Uribe Rueda, and is dated in Elciego on September 29, 2026.

The ordinance is issued under article 22.1.d) of the Normative Foral Decree 1/2021, of September 29, which approves the consolidated text of the Foral Norm on Local Treasuries of Álava, and Foral Norm 13/2026, of June 10, which creates and regulates the Tourist Stay Tax. Its scope of application is the entire municipal district of Elciego.

Tax rates by type of accommodation

The taxable base is determined by the number of stay units—each day or fraction—of each continuous stay in the same establishment, with or without an overnight stay. The rates, expressed in euros per stay unit, are:

• 5-star hotel establishments or equivalent category: 4.50 euros.
• 4-star hotels: 3.50 euros.
• 3-star hotels: 1.50 euros.
• 2-star hotels: 1.00 euro.
• 1-star hotels and guesthouses: 0.75 euros.
• Tourist apartments and other tourist accommodation establishments: 1.50 euros.
• Campsites, rural houses, and hostels: 0.75 euros.
• Agritourism: 0.50 euros.
• Tourist rental homes, rented as a whole or by room: 4.50 euros.

In any case, a maximum of 6 stay units per taxpayer and continuous stay will be computed.

Exemptions and tax obligations

Exemptions include, among others, stays by minors under 18; stays by persons with a disability of 65% or higher or grade II or III dependency, along with one companion; stays for health reasons, with one companion; stays motivated by studies up to the third university cycle, academic research, or talent programs of the Basque public administrations; stays resulting from force majeure; and those subsidized by social programs of the European Union or the European Economic Area. Most cases require a responsible declaration and supporting documentation.

Taxpayers are the natural persons who carry out the stay, while the operators act as substitutes and must submit the self-assessment electronically on a quarterly basis, within 25 calendar days following the close of each quarter. Those who directly contract the stays or act as intermediaries in the reservation or collection are jointly and severally liable. Establishments will be identified by the code assigned from the Registry of Tourism Companies and Activities of the Basque Country (REATE).

Entry into force and previous reservations

The ordinance will enter into force on the day following its publication in the BOTHA and will take effect from January 1, 2027. However, the tax will not be exigible for stays whose reservation was made prior to February 5, 2026. The regulation empowers the Mayor’s Office to issue development resolutions and approve the self-assessment and responsible declaration models.

The tax accrues at the beginning of each stay and the substitute must demand it before its conclusion, without the taxpayer being able to pass it on to another person or entity. Management, inspection, and collection correspond to the City Council of Elciego, applying the sanctioning regime of Foral Law 6/2005, of February 28, General Taxation of Álava.

For Elciego, a Riojan-Alavese town with a strong tourism and wine profile, the fee represents a new municipal income that falls on visitors and accommodation establishments, with rates that particularly penalize high-end hotels and tourist rentals. The local sector must adapt its reservation and billing systems to apply exemptions and settle the tax quarterly starting from the next fiscal year.

Source: Official Gazette of the Historical Territory of Álava (BOTHA), no. 116, of October 9, 2026, section II - Local Administration of the Historical Territory of Álava, pages 1-7 (official reference: 2026-02792).