The proposal, which introduces a new surcharge on the net tax amount of the IBI, received support from the PSC, ERC, and BComú groups. Junts per Barcelona abstained, while PP and VOX voted against it. This measure is based on the new decree on housing protection measures approved by the Council of Ministers, which enables municipalities declared as rental-tense zones to introduce this fiscal change.
The fiscal modification will be brought to an extraordinary plenary session for initial approval next week, and subsequently to the ordinary plenary session in December for final approval. If successful, the surcharge will be levied for the first time on December 31, 2027, and settled annually.
The municipal government proposes a 50% surcharge for holders of a single HUT, 100% for those with two or more HUTs, and up to 150% for owners of four or more dwellings intended for tourist use.
Currently, Barcelona has 10,627 active HUT licenses. Of these, 3,274 belong to holders with one license (with a 50% surcharge), 1,276 to holders with two to three licenses (with a 100% surcharge), and 6,077 to holders with four or more licenses (with a 150% surcharge).
