# Find your Hacienda Foral

> Find the Hacienda Foral that handles your taxes, which depends on the territory where you live, not where your clients are.

- Page: https://autonomo.eus/steps/hacienda-foral
- Part: Part C: Become an autónomo
- For: Everyone
- Last checked: 14 October 2026

In Euskadi, **your taxes go to the Hacienda Foral of the territory where you live**, not to the Spanish tax agency (AEAT). Where your clients are does not matter.

## Your Hacienda

| You live in | Your Hacienda | Phone | Online office | Appointments |
| --- | --- | --- | --- | --- |
| Bizkaia | Hacienda Foral de Bizkaia | 946 125 500 | [Bizkaia electronic office](https://www.ebizkaia.eus/es/inicio) | [Book at Hacienda Bizkaia](https://www.bizkaia.eus/es/cita-previa-hacienda) |
| Gipuzkoa | Hacienda Foral de Gipuzkoa | 943 113 000 | [Gipuzkoa tax office online](https://egoitza.gipuzkoa.eus/es/web/ogasuna) | [Book at Hacienda Gipuzkoa](https://w390w.gipuzkoa.net/WAS/HACI/HSGLaguntzaileaWEB/asistente/inicio/HAZ?locale=es_ES) |
| Álava | Hacienda Foral de Álava | 945 181 555 | [Álava electronic office](https://egoitza.araba.eus/es/) | [Book at Hacienda Álava](https://web.araba.eus/es/hacienda/cita-previa) |

The online office (*sede electrónica*) is where you file forms online. You log in with a digital ID. For every address and phone line, see [how to contact your Hacienda Foral](https://autonomo.eus/steps/offices#contact-your-hacienda-foral).

### Álava

- Phone 945 181 555 for tax questions, Monday to Friday 8:00 to 14:30. Phone 945 569 028 for help with the online office.
- Online office: log in with BAK, BakQ or a digital certificate. Tax forms are under [Trámites tributarios](https://egoitza.araba.eus/es/tramites-tributarios) (tax procedures).
- Appointments: offices only see people with an appointment. On the booking page, press "Solicitar, modificar o anular cita previa" (book, change or cancel an appointment), or call 945 181 510.

### Bizkaia

- Phone 946 125 500, Monday to Friday 8:30 to 19:00, for tax questions and appointments.
- Online office: log in with BAK, BakQ or a digital certificate. The [tax procedures page](https://www.bizkaia.eus/es/tramites-tributarios/) lists the most used forms. [Get a BAK or BakQ](https://www.ebizkaia.eus/es/medios-de-identificacion).
- Appointments: on the booking page, press "SOLICITAR CITA PARA TRÁMITES TRIBUTARIOS" (book an appointment for tax procedures), or call 946 125 500.

### Gipuzkoa

- Phone 943 113 000.
- Online office: you file forms in [ZergaBidea](https://zergabidea.gipuzkoa.eus/WAS/HACI/HGFZergaBideaWEB/info?locale=es_ES), Hacienda's filing platform. Log in with BakQ, a digital certificate or a *Clave Operativa* (an access code Hacienda gives you in person).
- Appointments: offices open 8:30 to 14:00, and Hacienda recommends booking (*cita previa*). The main offices are Errotaburu 2 and Okendo 20 in Donostia. See the [list of offices](https://www.gipuzkoa.eus/es/web/ogasuna/oficinas-departamento).

## Why it matters

- Each Hacienda has its own forms, online office and deadlines. This guide shows them in tabs.
- Bizkaia uses Batuz, a system where you keep an online record book (*LROE*) and Hacienda prepares draft returns from it. Gipuzkoa and Álava do not.
- All three use TicketBAI for invoices.

## Official sources

- [Basque Government: main taxes and who collects them](https://www.euskadi.eus/principales-tributos/contenidos/informacion/6879/es_2315/index.shtml)
- [Batuz](https://www.batuz.eus/es/lroe)
- [Bizkaia: Hacienda appointments](https://www.bizkaia.eus/es/cita-previa-hacienda)
- [Bizkaia: citizen service at Hacienda](https://www.bizkaia.eus/es/atencion-a-la-ciudadania-en-hacienda)
- [Bizkaia: identification methods for the online office](https://www.ebizkaia.eus/es/medios-de-identificacion)
- [Gipuzkoa: Hacienda online office](https://egoitza.gipuzkoa.eus/es/web/ogasuna)
- [Gipuzkoa: Hacienda offices](https://www.gipuzkoa.eus/es/web/ogasuna/oficinas-departamento)
- [Álava: contact Hacienda](https://web.araba.eus/es/hacienda/contacto-hacienda)
- [Álava: Hacienda appointments](https://web.araba.eus/es/hacienda/cita-previa)

Next step: [Choose your activity codes](https://autonomo.eus/steps/activity-codes.md)

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