The Councillor for Housing and Territorial Planning, Adolfo Cordobés, alongside the Councillor for Finance and Economic Services, Paqui Rivero, from La Laguna City Council initiated efforts yesterday to create the first municipal ordinance governing the surcharge of the Property Tax (IBI) on unoccupied properties as stipulated by Law 12/2023, dated 24 May, concerning the right to housing. This initiative was previously announced last Monday during the presentation of a report conducted by the ULL on La Laguna’s housing circumstances, revealing that nearly 7% of the 74,091 residences in the municipality are vacant, based on water supply figures, totalling 5,123.
Cordobés emphasised that “municipalities lack alternative active mechanisms to incentivise the utilisation of these consistently unoccupied properties, apart from a potential increase in the net IBI rate ranging from 50% to 150%. We need to formulate a specific ordinance that not only defines the applicable percentages but also establishes proof procedures, timelines for objections, justification and exemption criteria, as well as an annual assessment of housing conditions. In essence, our aim is to evaluate each case independently to ensure we provide the highest legal protections.”
The mayor clarified that “the primary aim of this measure is not to generate revenue; rather, as outlined by the Law, it seeks to motivate homeowners with empty properties to make them available for use, thereby boosting the rental or sale market and assisting in reducing pricing within the market.”
In addition, Paqui Rivero specified that the municipal classification of a property as permanently unoccupied will necessitate a prior hearing with the taxpayer and validation by the council. She also mentioned that “we are considering enlisting a legal technical team to facilitate this adaptation in accordance with current legislation.”
Individuals who provide valid justification, as specifically set forth in the regulation, would be exempt from this measure, requiring each case to be examined on an individual basis. Valid reasons may include temporary relocation for employment or training purposes; a change of residence due to a dependency situation, health issues, or social emergency; or properties intended for secondary residences that have been continuously vacant for a maximum of four years, among other justifiable reasons.
