Boletín Oficial del Territorio Histórico de Álava · 04 Sep 2026 · 2 vistas
Navaridas approves the tourist stay tax in Rioja Alavesa
Por FactBox Admin
The Navaridas City Council has given initial green light to the fiscal ordinance regulating the Tourist Stay Tax, a new tribute that will affect accommodations and visitors in the Rioja Alavesa region. The agreement was adopted in an ordinary session held on August 25, 2026, and is published in the Official Gazette of the Historical Territory of Álava (BOTHA), number 101, dated September 4, 2026.
The initial approval opens a public information period of thirty days so that interested parties may examine the file and submit any claims they deem appropriate. The period is calculated from the day following the publication of the announcement in the official gazette.
Regulatory Framework
The processing is based on Article 49 of Law 7/1985, of April 2, regulating the Bases of Local Regime, and Article 19 of the consolidated text of the Foral Norm regulating Local Treasuries, approved by Foral Normative Decree 1/2021. Both regulations govern the approval procedure for municipal fiscal ordinances and the public exhibition regime.
In accordance with the provisions of said regulations, the agreement will be considered final if no claims or observations are submitted during the allegations period. Otherwise, the plenary must resolve the claims before final approval.
Scope of the New Tax
The tax will levy tourist stays in the municipality, in line with the trend of other city councils in the region and the historical territory as a whole. The essential elements of the ordinance are:
- Taxable event: the provision of tourist accommodation services within the municipal boundaries.
- Taxpayers: accommodation establishments and, where applicable, visitors staying overnight in Navaridas.
- Territorial scope: the municipality of Navaridas, an enclave of Rioja Alavesa.
- Processing: initial approval, thirty-day public exhibition, and final approval.
Procedure and Signature
The announcement, dated Navaridas, August 26, 2026, is signed by the mayor, Mikel Fernández Calleja. The publication corresponds to section II of Local Administration of the gazette, within the Navaridas City Council section.
The entry into force of the tax will depend on the resolution of the allegations period and the subsequent final approval, which must be published in the official gazette for the tax to be applied to the municipality’s accommodations.
Impact for Readers
The creation of this tax represents a significant change for the tourism sector of Rioja Alavesa, a region with strong oenological and rural appeal. Accommodation establishments and visitors to Navaridas must stay attentive to the outcome of the public exhibition period, as the ordinance, once final, will affect the cost of stays and the management of tourism businesses in the municipality.
Source: Official Gazette of the Historical Territory of Álava (BOTHA), no. 101, September 4, 2026, section II – Local Administration, page 1 (official reference: 2026-02511).