Despite its entry into force in 2017, the so-called “Tax on empty flats in Catalonia” has been on hold. This is because the Spanish government decided to lodge an appeal of unconstitutionality before the Constitutional Court.
Once this appeal has been ruled against, the Generalitat de Catalunya has started to work on it.
The new Decree Law 8/2019 of 14 May 2019 regulates the deadline foThis self-assessment tax is levied on the ownership, by companies or other entities with a commercial purpose, of certain non-productive assets located in Catalonia. These will be assets not associated with economic activity (hence the concept of “empty flats”) and which are actually used for private purposes. r filing the self-assessment of the tax on non-productive assets of legal entities. This deadline will be from 1 to 30 June each year. With the exception of the three years already accrued (financial years 2017, 2018 and 2019). These must be settled between the months of October and November of this year 2019 in an extraordinary manner.
This self-assessment tax is levied on the ownership, by companies or other entities with a commercial purpose, of certain non-productive assets located in Catalonia. These will be assets not associated with economic activity (hence the concept of “empty flats”) and which are actually used for private purposes.
Do not hesitate to consult our team of tax experts to find out more about this tax on empty flats in Catalonia and to plan the use and tax burden of your real estate assets.
