ZIUR is a public foundation mainly established by the Provincial Council of Gipuzkoa, with contribution from the Donostia City Council.

ZIUR's incorporation as a public foundation entails the fulfilment of certain obligations in terms of transparency, publicity and access to the information required both by state legislation and by the provincial regulations governing the matter. Furthermore, Law 9/2016 of 2 June on Basque Country Foundations essentially governs some of these aspects, with particular emphasis on those foundations in the Basque public sector that exceed the general obligation to publish annual accounts.

ZIUR Fundazioa is a member of Gipuzkoa Irekia, the unified platform of the Open Government of Gipuzkoa. All transparency-related material can be consulted at: