Pueyo/Puiu approves municipal tax on uninhabited dwellings

The City Council of Pueyo / Puiu has definitively approved the Fiscal Ordinance regulating the tax on uninhabited dwellings, a fiscal tool aimed at combating vacant housing in the municipality. The regulation, signed by Mayor Unai Labat Sánchez on August 31, 2026, is published in the Official Gazette of Navarra number 180, dated September 11, 2026, with the official reference L2611666.

The Municipal Plenary adopted the initial approval agreement in an ordinary session held on June 19, 2026, and the announcement was published in the Official Gazette of Navarra number 136, dated July 14, 2026, as well as on the electronic office and the municipal notice board. Following the public exhibition period without any allegations, objections, or observations being presented, the ordinance is considered definitively approved in accordance with articles 325.1.c) in fine and 326 of Foral Law 6/1990, of July 2, on the Local Administration of Navarra.

Taxable Event and Taxpayers

The levy is established under Chapter VIII of Title II (articles 184 to 191) of Foral Law 2/1995, of March 10, on the Local Treasuries of Navarra. The taxable event consists of the ownership of uninhabited dwellings located within the municipal district of Pueyo / Puiu, understood as those declared by the competent department in housing matters and registered in the registry of uninhabited dwellings, under the terms of Foral Law 10/2010, of May 10, on the Right to Housing.

Taxpayers are natural and legal persons, vacant estates, communities of assets, and other entities without legal personality that hold the property right to uninhabited dwellings or a real right of use or enjoyment over them.

Exemptions and Tax Rate

The ordinance provides exemptions for certain groups, always limited to a single dwelling:

• Dwellings of public officials who perform their duties outside the locality where the dwelling is located.
• Dwellings of workers temporarily displaced for technical, organizational, or production reasons, or subject to geographical mobility.
• Dwellings made available to the Public Administration (Nasuvinsa or the corresponding entity) for use as social housing.

The tax rate, which is uniform for the entire municipal district, is set by the Plenary for each fiscal year and increases according to the years of permanence in the registry:

• First year: between 0.25% and 0.50%.
• Second year: between 0.50% and 1%.
• Third year and subsequent years: 1.5%.

Accrual and Management

The tax accrues for the first time when the resolution declaring the dwelling as uninhabited is issued and, subsequently, on the first day of each year while the dwelling remains registered. The installments are semi-annual, full, and irreducible, and taxpayers may request a proportional refund of the installments from the moment the dwellings are occupied.

For collection purposes, the City Council will maintain an updated census of unoccupied dwellings, including the registrations and deregistrations communicated officially by the competent department of the Government of Navarre. Management will be carried out under the same rules as the territorial contribution, with settlements and the issuance of collection documents performed jointly.

The approval of this ordinance makes Pueyo / Puiu one of the Navarrese municipalities to activate taxation on vacant housing, an instrument that seeks to incentivize the placement of unoccupied properties on the market and directly affects owners in the municipality with uninhabited dwellings inscribed in the registry.

Source: Official Gazette of Navarre, number 180, of September 11, 2026, section I, page 32577 (official reference: L2611666).