Overview

• The tourist tax has been postponed until at least 2026 due to delays in its technical design and legislative approval.
• Disagreements between the PNV-led Basque Government and municipal councils over revenue sharing have been key obstacles.
• The proposal envisions a regional levy regulated by each territory’s Juntas Generales and collected only by municipalities that opt in.
• San Sebastián’s council estimates the city lost between €7.5 million and €8.5 million in 2024 without the tax, with Zarautz also pressing for its adoption.
• Lehendakari Imanol Pradales has pledged an imminent implementation after recent talks drew positions closer together.