What is the Empty Homes Tax?

The Tax on Empty Homes is a tax of the Generalitat of Catalonia that taxes the permanent vacancy of a home (neither local nor industrial) for more than two years without justified cause.

How do I prove that the home is occupied?

To prove that the home is occupied, you must have some title, such as a lease contract or similar contract, and be able to justify it with documentation.

However, some cases justify vacating the home for more than two years:

1. That the home is the subject of judicial litigation.
2. The home has to be rehabilitated, and without this rehabilitation, it is not possible to occupy it as it does not have the minimum habitability conditions required by the regulations.
3. There are mortgage clauses on the home that do not allow it to be used for a purpose other than that intended when the financing was granted (in many mortgages, the buyer is not allowed to rent the property).
4. That the home is illegally occupied and can be proven.
5. That the home is part of a building acquired entirely in the last 5 years for its rehabilitation, and provided that it is more than 45 years old and contains occupied homes that make the start of the rehabilitation works technically unfeasible.

Who is obliged to pay this tax?

Companies or any other type of legal entity that has ownership, usufruct, or any other type of real right over an empty home located in Catalonia.

As of January 1, 2022, and after the approval of the 2022 Generalitat Budget, natural persons classified as large holders will also be required to pay the tax, that is, those people with more than 15 homes.

Are there exemptions?

Yes, the Law provides for a series of exemptions:

1. Entities in the third sector of the insertion housing network.
2. Officially protected housing (with current official qualification).
3. Homes located in areas of low demand (the Generalitat approves the list of included municipalities every year).
4. Homes made available for social programs, agreed with the Public Administrations, to be used for social rental programs.
5. Homes for tourist use are provided that a series of requirements are met.

How much do I have to pay for this Tax?

The tax base is determined by the square meters of the useful surface of empty homes calculated as of December 31, with the first 150 square meters being exempt.

The fee to pay is the following:

For example, if a company has an empty home of 250 square meters, the fee to pay would be the following:

Tax base: 250-150 = 100 square meters (150 square meter exemption applies)

Fee to pay: 100m2 * €10 = 1,000€

Are there bonuses?

Bonuses are contemplated in the tax rate for those entities that allocate part of their homes for affordable rental. This bonus is regulated depending on the percentage of homes that are allocated for this purpose:

The fee to pay is the following:

In order to apply this bonus, certain requirements must be met, such as these homes must have been validated as affordable homes by the Housing Agency of Catalonia.

When and how can I file this Tax?

The Tax on Empty Homes accrues on December 31 of each year.

It is submitted through Form 510. The submission period and payment must be made electronically between March 1 and 20.

In addition to completing this Form 510, an attached form must be completed about the declared homes and report the following data on these homes:

1. Public road, number, staircase and floor
2. Postal Code
3. Municipality
4. Cadastral reference
5. Functional area (m2)
6. Exemption code
7. Does it count for the bonus in the quota?