INCREASE IN THE IBI TAX FOR UNOCUPPIED HOUSES

    The Royal Decree-law number 21/2018, issued on the 14th December, as a matter of emergencies in the matter of housing and rent, includes important changes in this area, mainly regarding the regulation of rents. I would like to highlight now an alleged increase in the tax burden for the “unoccupied property with permanent character”, as well as the modification of Article 72.4 of the Law on Local Taxes, which allows municipalities to demand a surcharge of up to 50% of the quota of the IBI tax. This is not a new issue, given that in the past there were several attempts to put it into practice, although our […]