Having empty home can generate certain costs for owners. And is that like Finance can establish certain sanctions on these properties If they are not included in the income statement, it can also mean having to pay in the Real Estate Tax (IBI),
This has been clarified by the lawyer and economist, David Jiménez, through his social networks in which he explained that the municipalities are empowered to impose a surcharge of up to 150% on the Ibi to the owners who maintain unjustified houses.
“Can you charge you more taxes for having your empty home? Yes, the City Council can charge you up to 150% more of the real estate tax for having your empty home, but only if there are very specific circumstances,” he says.
In what cases the City Council can upload the IBI for having an empty house
The expert specifies that this occurs when a house remains unoccupied for more than two years, without just cause, and the owner accumulates four or more real estate for residential use.
The regulatory law of local haciendas, in its Article 72.4 It states that a town hall can apply 50%, 100% or even up to 150% surcharges depending on the number of empty homes and the time they have been unemployed.
In addition, it establishes exceptions in which empty housing does not generate surcharge. Among them:
- Temporary transfer for work or training reasons.
- Change of address by dependence, health or social emergency.
- Second residence homes (with a maximum of 4 years empty).
- Properties in works, rehabilitation or judicial litigation.
- Housing placed for sale (up to one year) or for rent (up to six months).
In the case of real estate owned by public administrations, the unemployment is considered justified if they are in the process of sale or lease.
Jiménez concludes remembering that this surcharge is added to the rest of the tax obligations and that the municipalities have tools to verify if a house is really unoccupied, such as the data of the municipal register or the supply consumption.
In addition, he warns that these are not the only taxes that empty housing owners can see, “and all that without taking into account the rest of taxes such as IRPF or autonomous legislation,” he clarified.