The Tax on the use of land for recreational hunting and fishing is levied on hunting and fishing activities in the reserves located in the Historic Territories of authorized species, in specific periods, and with the use of techniques and procedures regulated by Foral Law. It is called hunting reserve any continuous surface of land susceptible to hunting that has been declared and recognized as such, by resolution of the Service of Inland Fisheries, Hunting and National Parks. It is a tax managed by local treasuries and regulated by Foral rules when the preserve is located in the Historic Territories of Araba/Álava, Bizkaia or Gipuzkoa.