This tax figure is used in the income tax return and is levied on the ownership of empty properties that are not being used in any way.
When filing your income tax return, the Spanish Tax Agency will allocate an income for the empty properties that you own. The Spanish Tax Agency understands that owning a home is equivalent to having the possibility of generating an income through renting, for example. If the property is empty, the Spanish Tax Agency calculates this potential income as a percentage of the value of the property.
This income is added to the general income tax base.