Tuesday, July 5

The Supreme Court endorses the tax on empty homes in Catalonia

The Supreme Court has confirmed dismissing an appeal by the Spanish Banking Association (AEB) against the tax regulations on empty homes in Catalonia, which has endorsed this decision.

16% of owners of an empty house do not rent it due to its poor condition

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In the sentence, the Supreme concludes that this tax does not contravene the Constitution and ratifies the sentence of the Superior Court of Justice (TSJC).

The appeal of the AEB alleged that the tax, which penalizes the homes of both large holders and individuals that are empty in an “unjustified” manner, violated the constitutional principles of equality, economic capacity and interdiction of the arbitrariness of public powers.

The judges also argue that the regulation of the tax on legitimate housing corresponds to the “legitimate scope of the tax power of the autonomous legislator”, in reference to the Catalan Generalitat, architect of the norm.


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