The Occupancy Canon taxes the use or exploitation of the goods of the hydraulic public domain. The tax base is the value of the land. The management and settlement of the fee corresponds to Agencia Vasca del Agua, as well as the specific valuations for the soils that constitute the object of the base (Decreto 229/2021, 2 November, and Resolution of the Director-General of Agencia Vasca del Agua, 17 December 2015)