Hi everyone, I was reading the news recently and came across an article saying the Basque Autonomous Community government is planning to impose a new tax on homes left vacant for more than two years, called ‘cánon por vivienda deshabitada.’ The tax is apparently tiered, meaning the longer a property is vacant, the higher the tax. I’m a bit curious, has this policy actually been implemented? For those who own property in the Basque Country, have you received any official notices?
This has me a bit concerned, as many people invest in property here and might not be able to rent it out or occupy it immediately. If leaving a property empty means facing a heavy Spain’s vacant property tax, then it’s time for a rethink. I did some research, and it seems the tax is calculated per square meter, with a maximum of €10 per square meter per year. For a 100-square-meter apartment, that’s €1,000 a year, which is not a small amount!
Spain is a large country, and policies vary by autonomous community. I recall that Catalonia and Navarre had similar regulations before, but I’m not clear on the specifics of their implementation or the penalty amounts. Does anyone know if other regions like Madrid, Andalusia, or Valencia have special rules for vacant properties? Could anyone familiar with Spain’s vacancy rates share some information? This seems like a pretty important issue, especially for those of us who are settling down or planning to invest here.
To make it easier to understand, I’ve compiled the approximate standards for this tax in the Basque Country from information I found online into a simple table. However, this information may not be 100% accurate, so please feel free to correct or add to it!
Basque Country Vacant Property Tax Reference
| Vacancy Period | Tax Rate (per m²) |
|---|
| Over 2 years | €10 |
| For each additional year | 10% increase on the previous year’s rate |
| Tax Cap | Maximum of 3 times the base rate, i.e., €30 |
Ultimately, the government’s intention behind such policies is surely positive—to push vacant homes into the rental market and alleviate housing shortages. However, for property owners, it definitely increases holding costs. What are your thoughts on this? Do you support it, or do you feel it’s a bit of a ‘one-size-fits-all’ approach? Are there any legal ways to avoid this tax? For example, would short-term rentals or letting family members stay count as occupancy? Let’s discuss and brainstorm together!
