The Parliament of Catalonia, by the law 14/2015, the 21 of July, passed the tax
on empty homes, that has been developed by means of the Decree 183/2016, of 16
February, by approving the regulation of the tax mentioned. This regulation will
complete with the order that approves the model 510 self-assessment of the tax on the
empty homes.
In accordance with this regulation, the legal entities owned by households in the
the territory of Catalonia, or holders of any real right that confers the right to use
Economic Affairs of these, and which are empty without justified cause for more than two
years, are required, in its quality of contributors, pay and submit
the corresponding payment to households subject to the tax of which they are the holders in
31 December in the year of accrual of the tax.
The regulations provides an exemption for homes that are located in
areas of low demand accredited, According to the who will establish the sectoral territorial plan
of housing, which will be determined. Now, in both this plan has not been approved, and
in relation to the exercise 2015, the tax on empty homes will be of application to municipalities
listed in the annex of the Decree 75/2014, the 27 may, the plan for the right to housing, The
which connects the municipalities with a strong residential demand and accredited, and that is attached
in this writing.
The presentation of the payment and the payment of the amount of the corresponding tax debt,
must be carried out in the period between the day 1 and the day 20 the month of March following
in the year of accrual of the tax, telematics, in accordance with the provisions of the article 5 the
DECREE 183/2016, of 16 February, by approving the regulation of the tax.
You can find more information about both this tax as a process to
the address:
http://etributs.gencat.cat/ca/tributs/impost-housing-empty
This electronic processing is available both for own account (When the subject
liabilities coincides with the presenter identified with the digital certificate used), as to
salaried employees (by using any of the subscribed agreements adhered to professional to the ATC with
the different collaborating groups in the tax field).
You can find a list of entities to the address conveniades
http://etributs.gencat.cat/ca/atc/convenis .
For the resolution of any question relating to the management and payment of the tax, You can
go to the tax agency of Catalonia, through the e-mail address
cqs@atc.cat