-
All
-
Rustic house
-
House with land
-
-
House/Chalet
-
Terraced house
-
House
-
Duplex House
-
Single family house
-
Villa
-
-
Garage
-
Garage
-
-
Premises or Warehouse
-
Business Premise
-
-
Apartment
-
Apartment
-
Penthouse
-
Duplex
-
Flat
-
Ground floor apartment
-
-
Land
-
Urban Plot of land
-
Plot of land
-
News
“
06
APR
Surcharge in the IBI of up to 50% if the house is empty.
.
The City Councils may apply surcharges of up to 50% to properties for residential use that are unoccupied for more than two years, setting a minimum number of four properties per owner as long as the vacancy is not justified.
Among the causes that justify the temporary unemployment of the property, there are causes for transfer of work, change of address due to dependency, health or social emergency and properties destined for second residence with a maximum of four years of continuous unemployment or those immersed in work or litigation.
However, this measure is a proposal that has not yet entered into force and is in the process of being negotiated for approval.
This possibility that is current today has already been established in the Local Finance Law, which is the regulation that regulates the Real Estate Tax. In its article 72 (Royal Legislative Decree 2/2004, of March 5, which approves the Consolidated Text of the Law Regulating Local Treasuries) it is established that "in the case of properties for residential use that are unoccupied with character In order to comply with the conditions that are determined by regulation, the City Councils may demand a surcharge of up to 50 percent of the liquid tax quota. Said surcharge, which will be required of the taxpayers of this tax and to which it will be applicable, Anything not provided for in this paragraph, the regulatory provisions thereof, will accrue on December 31 and will be settled annually by the City Councils, once the vacant property of the property has been verified, together with the administrative act by which it is declared. "
However, what was stated in the previous paragraph could not be put into practice due to the legal and regulatory vacuum to develop the concept of "permanently vacant housing".
An attempt has been made to shape and regulate the matter with different Decrees that were repealed. What the Government intends today is to give powers to the different Autonomous Communities together with the City Councils to regulate this legal gap in the definition of unoccupied housing in order to provide the City Councils with powers and authority to apply this surcharge.
This would mean that each Autonomous Community can establish its own criteria, so depending on where the property is located, it may be considered that the house is unoccupied or not.
.
The City Councils may apply surcharges of up to 50% to properties for residential use that are unoccupied for more than two years, setting a minimum number of four properties per owner as long as the vacancy is not justified.
Among the causes that justify the temporary unemployment of the property, there are causes for transfer of work, change of address due to dependency, health or social emergency and properties destined for second residence with a maximum of four years of continuous unemployment or those immersed in work or litigation.
However, this measure is a proposal that has not yet entered into force and is in the process of being negotiated for approval.
This possibility that is current today has already been established in the Local Finance Law, which is the regulation that regulates the Real Estate Tax. In its article 72 (Royal Legislative Decree 2/2004, of March 5, which approves the Consolidated Text of the Law Regulating Local Treasuries) it is established that "in the case of properties for residential use that are unoccupied with character In order to comply with the conditions that are determined by regulation, the City Councils may demand a surcharge of up to 50 percent of the liquid tax quota. Said surcharge, which will be required of the taxpayers of this tax and to which it will be applicable, Anything not provided for in this paragraph, the regulatory provisions thereof, will accrue on December 31 and will be settled annually by the City Councils, once the vacant property of the property has been verified, together with the administrative act by which it is declared. "
However, what was stated in the previous paragraph could not be put into practice due to the legal and regulatory vacuum to develop the concept of "permanently vacant housing".
An attempt has been made to shape and regulate the matter with different Decrees that were repealed. What the Government intends today is to give powers to the different Autonomous Communities together with the City Councils to regulate this legal gap in the definition of unoccupied housing in order to provide the City Councils with powers and authority to apply this surcharge.
This would mean that each Autonomous Community can establish its own criteria, so depending on where the property is located, it may be considered that the house is unoccupied or not.
Diseñado por CRM Inmovilla