Spain's new Housing Law targets owners of long-term vacant properties
Spain’s Housing Law now allows local councils to impose extra charges on long-term vacant properties. The rules target owners with multiple homes left empty without good reason. Councils must follow strict steps before applying the surcharge, which can rise as high as 150% of the usual property tax bill. A property must sit unoccupied for over two years before it can be declared permanently vacant. However, councils cannot act immediately—low water or electricity use alone is not enough. They must first confirm the home has been on sale for more than a year or available for rent for over six months. Even then, a formal administrative process is required before any charges apply.
The surcharge only affects owners with four or more residential properties. The amount depends on how long the home has been empty. A standard increase of 50% applies, but this jumps to a maximum of 150% for properties left vacant for over three years. The extra fee is added to the annual IBI (property tax) bill and is calculated on 31 December each year. Not all empty homes face penalties. The law recognises justified reasons for vacancy, including holiday homes under specific conditions. Each local council must also approve the measure and set its own procedures before enforcing it.
The new rules aim to push owners to bring long-empty properties back into use. Councils now have the power to impose steep financial penalties, but only after a detailed review process. The surcharge will appear on annual tax bills, with the highest rates reserved for homes left vacant for three years or more.
