Vitoria-Gasteiz approves the tourist tax and opens a 30-day period for allegations

The Plenary of the Vitoria-Gasteiz City Council provisionally approved the Tourist Stay Tax in its session on September 25, 2026. The agreement is published in the Official Gazette of the Historical Territory of Álava (BOTHA) number 113, dated October 2, 2026, with the official reference 2026-02768. The file is open for public inspection for thirty days, a period that ends on November 16, 2026.

The approval is adopted under Article 19 of the Regulatory Foral Decree 1/2021, of the Foral Government Council dated September 29, which approves the consolidated text of the Foral Norm regulating Local Treasuries. The announcement is signed by the Delegated Councilor of the Treasury Department, Jon Armentia Fructuoso, in Vitoria-Gasteiz on September 25, 2026, and is categorized under Section II, Local Administration of the Historical Territory of Álava.

The tax is framed within Foral Norm 13/2026, of June 10, which regulates the Tourist Stay Tax in Álava, enabling city councils to levy it through their corresponding fiscal ordinance. This foral norm is invoked in the ordinance of the Lantarón City Council, published in BOTHA number 112, dated September 30, 2026 (reference 2026-02732), which already details the complete structure of the tax.

Public exhibition and submission of claims

Interested parties may examine the file and submit any claims they deem appropriate within thirty days from the publication of the announcement. The procedure details are as follows:

• Place of exhibition: San Martín municipal offices, Pintor Teodoro Dublang street, 25 ground floor.
• Deadline: thirty days from publication; ends on November 16, 2026.
• Additional information: email ordenanzas.fiscales@vitoria-gasteiz.org.
• File consultation: www.vitoria-gasteiz.org/impuestos.

If no claims are submitted, the agreement, which until then was provisional, will be understood as definitively adopted, without the need for a new plenary pronouncement.

How the tax works according to the foral norm

The now definitive ordinance of Lantarón, published in the BOTHA, specifies the operation of the tax that city councils deploy under the foral norm. The taxable event consists of the stay, by days or fractions, with or without overnighting, in tourist accommodation establishments, and a maximum of six stay units per taxpayer and continuous stay is computed.

The tax rates are set in euros per stay unit and vary according to the category of the establishment:

• Five-star hotels or equivalent category: 4.50 euros.
• Four-star hotels: 3.50 euros.
• Three-star hotels and tourist apartments: 1.50 euros.
• Two-star hotels: 1.00 euro.
• One-star hotels, guesthouses, campsites, rural houses, and hostels: 0.75 euros.
• Agritourism: 0.50 euros.

The regulation provides exemptions for stays subsidized by social programs, minors under eighteen, persons with a disability of 65 percent or more or grade II or III dependency, stays for studies, health reasons, and force majeure. The owner of the establishment acts as the taxpayer’s substitute and must submit quarterly self-assessments within fifteen calendar days following each quarter.

Other municipalities in Álava are already processing the tax

The Alavese capital joins a wave of municipal ordinances in the Historical Territory of Álava:

• Lantarón: final approval, BOTHA number 112, September 30, 2026.
• Zuia: initial approval agreed on September 23, 2026, BOTHA number 113, October 2, 2026.
• Labastida: provisional approval of September 14, 2026, BOTHA number 109, September 23, 2026.
• Lapuebla de Labarca and Lanciego: approvals of September 17, 2026, BOTHA number 110, September 25, 2026.
• Leza, Navaridas, and Elciego: initial files published in the BOTHA during August and September 2026.

Impact for the sector and visitors

The decision of the Vitoria-Gasteiz City Council opens the decisive period for the final design of the tax in the Alavese capital: the allegations submitted in the coming weeks will determine the final text that will apply to hotels, guesthouses, apartments, campsites, agritourism, rural houses, hostels, and tourist rentals. The accommodation sector and visitors to Vitoria-Gasteiz thus face a new municipal levy which, in the municipalities where it is already finalized, is charged per stay unit and managed through quarterly self-assessment by the establishment owner.

Source: Official Gazette of the Historical Territory of Álava (BOTHA), no. 113, October 2, 2026, section II - Local Administration of the Historical Territory of Álava, page 1 (official reference: 2026-02768).