Gordexola has approved the ordinance on the tax for tourist accommodation in its initial processing stage

The Plenary Session of the Gordexola City Council, in the meeting held on September 10, 2026, gave initial approval to the fiscal ordinance on the Tourist Accommodation Tax. The decision has been published in the Official Gazette of Bizkaia, issue number 182, on September 23, 2026, in section II, with the official reference BOB-2026a182-(II-4867). Along with the publication, a public information and allegations period of 30 business days has been opened, counted from the day following the announcement.

Municipal development of a provincial regulation

This ordinance is not an isolated municipal decision: it is the tool that municipalities of the Historical Territory of Bizkaia must approve to implement this tax within their jurisdiction. Provincial Law 3/2026, of June 17, creates and regulates the Tourist Accommodation Tax, and Provincial Law 9/2005, of December 16, which regulates the local finances of Bizkaia, requires municipalities in article 120.1.d) to demand said tax via ordinance.

There are precedents in the territory. The Ubide City Council definitively approved its ordinance, published in the gazette of August 20, 2026 (issue 158), with reference BOB-2026a158-(II-4490). Arakaldo also gave definitive approval, published in the gazette of September 8, 2026 (issue 171), with reference BOB-2026a171-(II-4683). In both cases, the initial agreements became definitive because no claims were submitted during the allegations period. The Plenary Session of Gordexola, in the September 10 meeting, also approved changes to other fiscal ordinances in the initial process, including the Real Estate Tax and several fee ordinances, published with reference BOB-2026a182-(II-4878).

Allegations and procedure

• Period: 30 business days, counted from the day following the publication of the announcement.
• Addressed to: Interested persons mentioned in article 17 of Provincial Law 9/2005.
• Action required: Review the file and submit claims deemed appropriate.
• Where to consult: At the municipal Secretariat and on the municipal website.
• Signatory: Mayor Ángela María Eguia Liñero, in Gordexola, on September 14, 2026.

Fees and exemptions

The full text of the Gordexola ordinance has not yet been published, as it is an initial approval. However, ordinances definitively approved in the territory follow this framework, under the protection of Provincial Law 3/2026:

• Hotels: 4.50 euros for 5 stars, 3.50 euros for 4 stars, 1.50 euros for 3 stars, 1.00 euro for 2 stars, and 0.75 euros for 1 star.
• Pensions, campsites, rural houses, and shelters: 0.75 euros.
• Agritourism: 0.50 euros.
• Tourist apartments and other accommodation establishments: 1.50 euros.
• Housing for tourist use: 4.50 euros, whether rented as a whole or by room.
• Cruise ships: 6.00 euros, in municipalities with a docking port.
• Maximum limit: 6 stay-units per person and per continuous stay.

Exemptions include stays by minors, those funded through social programs, persons with a disability of 65% or more or Grade II and III dependency and their assistants, those for study reasons, those for health reasons, and those under extraordinary force.

Who pays and how

The passive subject of the tax is the natural person staying in the accommodation establishment, and the operator of the establishment is their substitute. The operator must submit a quarterly self-assessment, electronically, within 25 calendar days of the month following the end of the quarter. Once the ordinances are definitively approved, the tax enters into force the day after the publication of the ordinance, but it takes effect from January 1, 2027.

Impact

The hotel and tourism sector of Gordexola will have to assume the administrative management of the new tax, including quarterly self-assessments and the verification of customer exemptions. Visitors will pay a small surcharge depending on the type of accommodation for each stay, with a maximum limit of six stay-units applied. If the appeal period ends and no claims are filed, the initial agreement will become final and the full text of the ordinance will be published before it enters into force.

Fuente: Boletín Oficial de Bizkaia, núm. 182, 23 de septiembre de 2026, Sección II (Administración Local del Territorio Histórico de Bizkaia), orr. 1 (erreferentzia ofiziala: BOB-2026a182-(II-4867)).