San Sebastián Tourism Tax: VUT Rates & 2027 Start
San Sebastián is the first Basque city to activate a tourism tax. VUT operators face €6.50/person/night, capped at six nights, starting 1 January 2027. Here is what changes and what to do now.
San Sebastián has become the first city in Spain’s Basque Country to approve a municipal tourism tax, with an effective date of 1 January 2027. Short-term rental operators, known locally as VUTs (Viviendas de Uso Turístico), face a €6.50 per person per night charge, identical to the rate for five-star hotels. The levy is capped at six consecutive nights and exempts guests under 18. The city council gave initial approval on 28 July 2026 and expects a final vote in September 2026.
What changed
Caught by the Regulation Radar
San Sebastiánsweeping 36 marketssources checked 19 hours ago
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