Property tax surcharge on empty homes: each town hall decides
Spanish law allows a property tax surcharge on empty homes, but each town hall applies it. Examples from 2026 and why you should check your local bylaw.
1 min read
Data and events refer to: September 2026.
Keeping a flat empty can cost more in some municipalities. The Local Finance Act lets town halls add a surcharge to property tax (IBI) on unoccupied homes, with conditions and limits that were widened by the 2023 Housing Act.
It is not automatic
The surcharge only exists if your town hall sets it in its tax bylaw. That is why two owners in the same situation can pay very different amounts.
Examples
Guía Fiscal's study of 2026 bylaws places San Sebastián at 150%, Vitoria-Gasteiz and Soria at 50%, and Bilbao at 25%. Rates can change each year, and the foral territories have their own rules.
What counts as empty
The definition and its exceptions matter. The law requires the home to have been unoccupied for a period without justified cause, with exclusions such as moving for work or health reasons. Your town hall will set out how to prove it.
A warning about the news
In autumn 2026 we have seen conflicting reports about a recent decree and whether it is in force. Before deciding, check the official gazette and your municipality's bylaw rather than relying on a headline.
What you can do
- Find your town hall's property tax bylaw.
- If the home is empty for a justified reason, keep the paperwork.
- Work out whether renting or selling is worthwhile, adding the surcharge to your other annual costs.
