Vitoria prepares €4.50 per person per night for VUT: a reservation can add up to €108 in tax
The municipal project sets a rate of €4.50 per person per night for VUT, with a maximum of six units of stay. It is still under processing.
A reservation for four adults over eight nights seems to lead to a bill of €144. However, the Vitoria-Gasteiz project introduces a limit that changes the outcome: six units of stay per taxpayer in a continuous stay.
With that limit, the same reservation would amount to €108.
The Vitoria-Gasteiz City Council approved the draft ordinance for the tourist stay tax on July 24, 2026. For tourist use homes, the draft text contemplates €4.50 per person per night. The project is still under processing and should not yet be treated as a definitive ordinance.
How the current project works
- VUT: €4.50 per person per night.
- Minors under 18: exempt in the current project.
- Cap: six units of stay per person in a continuous stay.
- Accommodation manager: acts as a substitute for the taxpayer and collects the tax.
- Settlement: the project provides for quarterly self-assessment within 25 calendar days following the quarter.
- Expected start date: January 1, 2027, if the ordinance completes its processing in those terms.
The draft text also contemplates that the tax will not be applicable to certain stays booked before February 5, 2026. This point must be re-verified in the final text.
GATAVIA CALCULATION
| Reservation | Calculation | Tax |
|---|---|---|
| 2 adults · 3 nights | 2 × 3 × €4.50 | €27 |
| 2 adults + 2 minors · 6 nights | 2 × 6 × €4.50 | €54 |
| 4 adults · 6 nights | 4 × 6 × €4.50 | €108 |
| 4 adults · 8 nights | 4 × 6 × €4.50 | €108 |
What a VUT should prepare now
There is no need to wait until the last day to know what needs to be adjusted if the text goes ahead. It is advisable to review:
- PMS, booking engine, and invoicing;
- how the age of guests is collected;
- how the tax is separated from the accommodation price;
- how the details per reservation are stored for quarterly self-assessment;
- old reservations that could be excluded due to the transitional rule.
Prepare it, but do not consider it finalized yet. The project is concrete enough to start adapting systems and accounts, but not to record a definitive rule without first verifying the officially published final text.
Official source
Vitoria-Gasteiz City Council: draft of the tourist stay tax and participation calendar.