The tax on water extraction is a tax of the Basque Country that taxes the collection of continental waters in the territory of the Basque Country, for their use or consumption in the Basque Country due to the affection to the environment that its use could produce. The entry of inland waters from outside the territory for use or consumption in the Basque Country will be included within the taxable event (article 21 of Decreto 229/2021). The tax base is the volume of catchments and inflows of inland waters, expressed in cubic meters. It is up to Agencia Vasca del Agua to apply the tax regime of the public domain.