The measure aims to increase available housing for purchase and rent by raising taxes on permanently vacant properties.
Drago Verdes Canarias has proposed a new method to identify vacant properties by cross-referencing data from the population register, land registry, and water supply.
The Full Council of La Laguna has approved a motion from Drago Verdes Canarias to increase the Property Tax (IBI) on empty homes in the municipality, with the goal of encouraging the mobilisation of properties that are currently off the market.
The initiative was approved today, 4 June 2026, with only the votes against from the People’s Party. Specifically, it was agreed to present a roadmap within three months and to prepare and submit for debate a proposal to amend the Regulatory Fiscal Ordinance on Property Tax before the next fiscal ordinances are approved, among other matters.
In 2024, the Full Council of La Laguna approved a similar motion from Drago Verdes Canarias to increase the IBI on vacant homes. Following that approval, the Government Team publicly announced that it would initiate the process to implement this measure. However, to date, it has not been enacted. With this new proposal, the Government Team has stated that they now possess the technical tools to proceed.
One of the main issues when it comes to implementing such regulations is identifying which homes are vacant. The National Statistics Institute provides an approximate figure of around 5,000 empty homes in the municipality of La Laguna, but this is not precise enough to be used for municipal tax applications.
To overcome this hurdle, Drago Verdes Canarias has suggested a mechanism that crosses population register data, land registry, water supply, and other administrative records to develop a robust and verifiable procedure. This mechanism is already in use by other administrations, and the Government Team has confirmed it will be implemented.
A Long-standing Initiative
This proposal follows a similar motion presented by Drago Verdes Canarias in November 2024, which also aimed at applying a surcharge on the IBI for owners of permanently vacant properties. However, at that time, the approved text only stipulated to “initiate the necessary studies” to implement this mechanism.
Days after that approval, the Government Team publicly announced the start of technical work to develop a regulatory ordinance for the IBI surcharge on empty homes, in order to facilitate the entry of over 5,000 vacant homes into the market. This data was collected in a study commissioned by MUVISA to the General Foundation of the University of La Laguna regarding housing.
However, more than a year and a half after the approval of that motion, the La Laguna City Council has yet to implement this mechanism, forcing Drago Verdes Canarias to reiterate its request.
Details of the Motion’s Agreements
The agreements contained in the motion by Drago Verdes Canarias, approved today, 4 June, including the Government Team’s amendment, are as follows:
- To present, within a maximum of three months, a roadmap for the application of the IBI surcharge on permanently vacant properties in San Cristóbal de La Laguna. This should include a timeline, responsible areas, available information sources, identified technical or legal difficulties, and necessary steps to elevate a modification of the Regulatory Fiscal Ordinance on Property Tax to the Full Council.
- To prepare and submit for debate, before the approval of the next fiscal ordinances, a proposal to amend the Regulatory Fiscal Ordinance on Property Tax to govern the surcharge on permanently vacant residential properties, in accordance with current legislation. This should include a clear definition of vacant housing, justified causes under existing legislation (such as temporary relocation for work or training, change of residence due to dependency, health issues, social emergencies, properties intended for second homes, homes under litigation or pending judicial resolution, etc.), evidential requirements, a consultation process, annual review, and a progressive application regime.
- To utilise existing municipal data and tools, including the study commissioned by MUVISA to the General Foundation of the University of La Laguna, water supply data, the municipal registry, and other administrative records to construct a robust and verifiable procedure, identifying the following key levers:
- Registry data, georeferencing and implementation of a Unique Housing Code.
- Information gathering from the municipal water company — consumption — as an indicator of vacancy.
- Agreement with the Directorate General of the Land Registry to obtain information that identifies holders of four or more properties with prospects beyond the strictly municipal scope.
- To strengthen municipal programmes for mobilising vacant housing, linking the application of the IBI surcharge to public mediation measures, guarantees for property owners, the procurement of homes for affordable or social rental, and support for rehabilitation conditioned on establishing long-term residential use.
