The taxation of empty housing at the regional and local level

Some reflections in the light of article 6.3 of the Law on Financing of Autonomous Communities

Abstract

This article seeks to provide a general overview on taxation of empty housing at the regional and local level, through the analysis of some taxes that are provided for by these two territorial levels of the Spanish State. This work mainly focuses on the study of the only tax of this type created by a common regime Autonomous Community, namely the Catalan vacant housing tax, and, besides, in the study of the taxation known as “surcharge on unoccupied housing” over the municipal property tax. In addition, observations that have been made by legal doctrine and jurisprudence are exposed in this work, as well as a reflection about the compatibility among these aforementioned taxes in the light of article 6.3 of the Law on Financing of Autonomous Communities.