Tax Proposals for the Right to Housing

Abstract

The document proposes reforming housing taxation to guarantee the right to decent housing (Article 47 of the Constitution) and curb real estate speculation. The starting point is the tension between private property—which is constitutionally protected—and its social function, which justifies different tax treatment based on the actual use of each property. The core proposal is to provide tax protection for primary residences, whether occupied by the owner or rented out as the tenant's habitual home. Conversely, vacant properties, second homes, and properties used for tourism or speculation would face less favorable tax treatment or, in certain cases, punitive measures. Implementation would involve a state registry of primary residences, linking residents' tax identification numbers (NIF) to property cadastre references and coordinating data across administrative bodies. Based on this information, taxes on purchase, ownership, transfer, renovation, and rental would be revised to favor primary residences and residential rentals. Tax benefits for real estate companies would also be reviewed based on their social purpose. The goal is to bring housing onto the market, combat fraud, and facilitate access to a decent home.