What it is
Bill to tax empty homes and cut property tax for struggling families
It is a members’ bill. Introduced by parliamentary groups, the Senate, regional governments or citizens. It was introduced on 10 April 2018. Introduced by: Grupo Parlamentario Confederal de Unidos Podemos-En Comú Podem-En Marea.
Official title: Private member's bill to legally define the situation of vacant housing and to allow municipalities to regulate discretionary tax reductions.
Source: Congreso de los Diputados, file 122/000218· updated 11 Nov
Automatic summary, not yet reviewed
- The bill starts from the fact that millions of homes are empty while many city councils cannot apply the surcharge planned for them, because the Government never approved the rules defining when a home counts as vacant.
- The bill would let city councils charge owners of permanently vacant homes a property tax surcharge of between 50% and 75%. A home would count as vacant if it has been unused for more than one year, or 22 alternate months over two years, unless the owner justifies it for work, health, family reconciliation or other reasons.
- It would also let city councils approve, through their local ordinance, a discount of up to 90% on the property tax of a main home for people who prove they are in a financially unfavorable situation.
- City councils would have one year to send regional and central authorities data on permanently vacant homes, updating it periodically. The law would take effect the day after publication in the official state gazette, except for measures that increase spending or reduce revenue in the current budget.
Who it affects
- City councils: Could charge a 50% to 75% surcharge on permanently vacant homes and regulate it through their local ordinance.
- Owners of vacant homes: Would pay a surcharge if they leave homes empty for more than a year, unless they justify the vacancy.
- Families in financial hardship: Could receive a discount of up to 90% on the property tax of their main home if they prove insufficient family income.
Words worth knowing
- IBI
- Impuesto sobre Bienes Inmuebles: the local property tax paid to city councils for owning a home or premises.
- Recargo
- An extra amount added to a tax bill.
- Bonificación
- A discount or reduction applied to the amount of tax owed.
- Ordenanza
- A rule approved by a city council to regulate matters in its municipality.
- Cuota líquida
- The final amount of tax due, after reductions and deductions.
It summarizes the text as it was introduced. It is written by artificial intelligence and may contain mistakes: the official text is what counts. Read the official text · How we make summaries
Where it stands
How far did it get?
It took 2 of 7 steps. It reached Admitted, and today it is unfinished.
- Introduced10 April 2018Someone registers the text in the Congreso.
- Admitted17 April 2018The Bureau of the Congreso accepts it and, for a members’ bill, the plenary decides whether to consider it.
- Amendmentsnot reachedGroups propose changes.
- Committeenot reachedA committee goes through the text in detail.
- Plenarynot reachedAll 350 deputies vote.
- Senatenot reachedThe Senate can pass it, amend it or veto it.
- BOEnot reachedIt is published in the Official State Gazette (BOE) and comes into force.
See the 6 official steps on a timeline
Was there a plenary vote?
We have no plenary vote linked to this law in the Congreso’s data.
What happens next
What happens now?
The legislature ended before it finished. To go on, someone would have to introduce it again in the new Cortes.
It has not been presented again yet.
Sources
Where does all this come from?
- Congreso de los Diputados, file 122/000218
Official title, type, author, dates and stage.
Retrieved 11 November 2026
- The data comes from the open files of the Congreso, the Senate and the BOE, unaltered.
- Each deputy’s province is the one of their seat on the day of the vote.
- We only say “passed” or “rejected” when the majority needed is certain; otherwise we say which side had more votes.