> ## Content Index > Fetch the complete content index at: https://barna.news/llms.txt > Use this file to discover other available public pages before exploring further. # Gavà to penalise empty and tourist flats - URL: https://barna.news/gava-to-penalise-empty-and-tourist-flats/ - Published: 2026-10-31T13:54:49.000Z - Updated: 2026-10-31T13:54:49.000Z - Description: New 2027 fiscal measures target housing stock shortages by increasing taxes on vacant and tourist properties. - Author: Barna.News News Desk - Tags: Housing ## Higher IBI surcharges for vacant and tourist homes The Gavà City Council has approved modifications to its 2027 fiscal ordinances aimed at expanding the city’s residential housing supply by penalising owners of empty and tourist flats. The measures, initially approved by the Municipal Plenary, will apply increased surcharges on the IBI (Impuesto sobre Bienes Inmuebles), the local property tax, for homes left unoccupied or used for short-term rentals. For residential properties left empty for more than two years without justified cause, the IBI surcharge will be 50%. This rises to 100% if the owner holds four or more residential properties in the municipality. If such a property has also been vacant for three years or more, the surcharge reaches 150%. Separately, residential properties used for tourist accommodation will face an IBI surcharge of up to 150%. Owners with four or more tourist flats in Gavà will face the highest penalty, with the total tax amount potentially reaching 250% of the standard IBI rate before other adjustments. The council must legally prove vacancy or tourist use and grant prior hearing to the owner before applying these penalties. --- ## New municipal tourist tax from April 2027 A new municipal tourist tax surcharge will take effect on 1 April 2027, pending a collaboration agreement with the Agència Tributària de Catalunya (ATC), which will manage collection. This local surcharge will be added to the existing regional tourist tax collected by the Generalitat de Catalunya. Under the new rules, overnight stays will cost an additional €4.80 per person per day in four-star hotels and €5 for tourist apartments. Campsites, guesthouses, and shared housing will incur a €2.40 charge. Half of each amount will constitute the new municipal portion. [More information on the tourist tax is available via the ATC website](https://atc.gencat.cat/es/tributs/ieet/?ref=barna.news). --- ## Incentives for affordable housing and environmental upgrades To encourage long-term residential use, landlords renting out properties at rates capped by legal affordability rules will receive a 95% discount on the gross IBI quota. The Tax on Constructions, Installations, and Works (ICIO) will maintain a discount of up to 95% for protected housing and public service developments. Additional ICIO reductions apply to rehabilitation works that improve accessibility or reduce energy consumption, including installations like aerothermal systems. Environmental incentives include updated discounts for solar energy systems and a new discount for ambient energy installations. The Economic Activities Tax (IAE) discount for renewable self-consumption or cogeneration has also been adapted. Electric and zero-emission vehicles continue to benefit from a 75% reduction in relevant taxes. Owners of such vehicles are exempt from fees for installing charging points on public land and receive discounts on regulated parking: 50% for 'Zero Emissions' vehicles and 25% for ECO vehicles. ### No overall tax increase for residents Despite these targeted increases, the council has frozen the general IBI tax rate at 0.735% for 2027, marking the second consecutive year without a rise. The waste collection fee remains unchanged for households and commercial premises. Other taxes remaining stable include those for vehicle access across pavements, road reservations for parking and loading, capital gains, and cemetery services. Discounts for large families and subsidies for low-income individuals are also maintained. --- *Sources:* [*El Periódico*](https://www.elperiodico.com/es/barcelona/20261030/gava-penalizara-pisos-vacios-turisticos-ordenanzas-municipales-2027-aprueba-una-tasa-turistica-local-135938602?ref=barna.news)*,* [*Generalitat de Catalunya*](https://atc.gencat.cat/es/tributs/ieet/?ref=barna.news)*.* --- ### Related on Barna.News - [Badalona to raise property tax by 2.9% in 2027](https://barna.news/badalona-to-raise-property-tax-by-2-9/) - [Sant Cugat to Build 5,500 Homes at Ca n’Ametller](https://barna.news/sant-cugat-to-build-5-500-homes-at-ca/) - [399 Affordable Homes to Be Built in Barcelona](https://barna.news/399-affordable-homes-to-be-built-in/) - [L'Hospitalet to Buy Land for Social Housing](https://barna.news/l-hospitalet-to-buy-land-for-social/)