Despite being appealed to the Constitutional Court, this new empty housing tax, applicable only in the territorial area of ​​Catalonia, which tries to tax the non-fulfillment of the social function of the owners of the houses by remaining permanently vacant, the 24 of July of 2015 came into force, the last 31 was accrued December and must be self-signed and entered between the 1 and the 20 of March, through the 510 Model and mandatory telematically.

The taxable event is intended permanent unemployment tax is a home for more than two years without just cause and the beginning of computing is unemployment is the

Availability by the owner to be occupied or assign the use to third parties. In the cases in which the house is of new construction, the computation begins from the 3 months of the date of the final certificate of work.

How can this computation be interrupted? Well with a continued occupation for at least 6 months.

There may be justified causes of housing unemployment, among others, that the property is subject to litigation or requires rehabilitation here with report issued by technician)

The taxpayer, only legal entities that either own vacant homes or are holders of a real right that grants the faculty of economic exploitation of the dwelling.

It has established a system of exemptions and bonuses, among the first to include entities registered in the Register of entities and social service establishments in Catalonia and also for homes located in areas of low demand accredited. Bonuses are to mitigate taxation in cases where the taxpayer allocate part of its housing stock to "affordable" apartment.

The taxable base is the total number of square meters of the homes subject to the tax, that is to say unoccupied, of which the taxable person is entitled to 31 of December of each year. The fee is well determined by the application of several types ranging from the 10 euros to the 30 euros the m2 "not busy".

Collection of empty housing taxIt is basically used to finance the protected actions for housing schemes theoretically municipalities have raised the tribute.

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Lawyers Francisco Vinaches partner DiG Barcelona

Francisco J. Vinaches

DiG Lawyers