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Barrenengua

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TERMS AND CONDITIONS

"NEKABOOKING", from Nekatur, offers users rural tourism accommodation in the Basque Country. Choose the features you want, and offers users handling of the booking at no additional cost.

If you want to know the Terms and Conditions, click on the following links:

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TOURIST ACCOMMODATION TAX IN TOURIST ACCOMMODATION ESTABLISHMENTS IN THE BASQUE COUNTRY

What is it?

A tax levied on individuals staying at tourist accommodation establishments in the Basque Country (Euskadi).

When does it apply?

From January 2027 onwards (for all bookings confirmed after 5 February 2026).

How much is it?

The amount depends on the type of accommodation and the municipality where the accommodation is located.

Type of tourist accomodation establishmentTax per overnight stay
Rural guesthouses0,50€ - 1,25€
Country houses0,75€ - 1,75€
Rural tourist aparments1,50€ - 3,50€

*These rates may be subject to discounts or surcharges depending on the municipal regulations of the locality where the accommodation establishment is located.

Who has to pay it?

All adult guests staying at the establishment are required to pay this tax (up to a maximum of 6 nights per guest; from the 7th night onwards, no tax is charged).

How is it paid?

It is a direct payment that each guest must make directly to the accommodation establishment.

Exemptions:

The following are exempt from paying this tax:

  • Persons under 18 years of age.
  • Persons with a disability of more than 65% or with a Level II or Level III dependency, as well as one accompanying person.
  • Stays subsidised under social welfare programmes.
  • Stays undertaken for the purpose of pursuing studies at any level of the education system.
  • Stays for health-related reasons, as well as those of one accompanying person.
  • Stays due to force majeure.
  • In the case of recurring work-related stays, temporary absences corresponding to non-working days will not interrupt the continuous stay (the tax will only be charged for the first 6 nights).