The Gipuzkoa Provincial Council has approved the tourist tax today in a plenary session, which will be implemented starting January 1, 2027. The regulation received near-unanimous support, with EH Bildu's favorable votes joining the agreement reached by the Basque Nationalist Party, the Socialist Party of Euskadi, and Elkarrekin Podemos for the final text. Over the next six months, municipalities will be responsible for drafting their respective fiscal ordinances.

Municipalities will decide the price to be charged per stay and night to individuals over 18 years old (with exceptions) who lodge in the territory, and whether to apply a 50% surcharge or a 100% exemption on the levy. The highest price will be for cruise ship passengers, ranging between 6 and 7 euros, slightly above the bracket proposed for five-star hotels and tourist-use accommodations, which is between 4.5 and 6.5 euros.

For four-star hotels, rates will range between 3.5 and 5.5 euros, while for campsites or rural houses, they will be between 0.75 and 1.5 euros. Locations such as Donostia, Zarautz, Hondarribia, Orio, Irun, Aia, Zumaia, Mutriku, Oiartzun, and Deba, due to having over 750 accommodation places, may apply a 50% surcharge to all prices, making Gipuzkoa's tourist tax one of the highest in Europe.

This regional regulation was not accompanied by an economic impact report, as the municipalities, rather than the Provincial Council, will collect the revenue from the tourist tax, meaning there is no official figure for its potential contribution. However, Podemos has estimated that Donostia could generate up to 12 million euros annually.