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Incentives (Fiscal) for the use of the Empty House

Analysis of legal, social and environmental issues


Given the detection of the problem of empty homes (which could be a solution for homeless people) and the need for a fiscal framework that facilitates it, FIDE wants to propose a value proposal, which can provide tax solutions for the putting into use of empty homes. According to data from Eurostat Census Hub 2011, there are currently 31 million empty homes in the EU (second homes are excluded in most countries) and there are 700.000 homeless people, according to data from the Housing Report of the European Parliament of January 2021. In addition, there are many people at risk of residential exclusion, and there is a major housing crisis at the European Union level.

Already in the first debate, the experts summoned revealed the existence of related issues and on some occasions prior to the possible tax solution. This has led us to incorporate legal, environmental, sustainability, and other issues into the analysis.

The final objective of this group is to analyze the complex problem that determines the volume of empty houses, if applicable to propose tax incentives at the European level and to propose a solution for the use of empty houses that can be a solution to people without home. This analysis will be carried out from a European perspective. The conclusions that we reach, as always from the commitment with the members of the group, will be published and communicated in order to contribute to the debate, to the regulators and to the different actors in this field a proposal that could eventually be included in a Directive.

Analysis Areas

Tax aspects

Legal security and legal innovations in contracting

Circular Economy



Urban planning


This group continues to work to develop its first proposal document

Group Directors

Maria Jose Anitua

Collaborative lawyer.
CEO of MjaSl.
President of the Arteale Foundation.

Cristina Jimenez Savurido

President of Fide.
Academic coordination: Victory Dal Lago and Christina Arribas


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