{"id":11349,"date":"2024-10-21T22:44:36","date_gmt":"2024-10-21T20:44:36","guid":{"rendered":"https:\/\/www.augelegalfiscal.com\/?p=11349"},"modified":"2025-10-15T20:32:07","modified_gmt":"2025-10-15T18:32:07","slug":"omnibus-law-in-andorra-on-empty-apartments","status":"publish","type":"post","link":"https:\/\/www.augelegalfiscal.com\/en\/omnibus-law-in-andorra-on-empty-apartments\/","title":{"rendered":"Omnibus law in Andorra on empty apartments"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">The <\/span><b>Omnibus Law<\/b><span style=\"font-weight: 400;\"> in Andorra has introduced various reforms in multiple areas, with one of the central issues being the regulation of <\/span><b>empty flats<\/b><span style=\"font-weight: 400;\">. This legislation aims to address the growing problem of access to housing and to ensure a better distribution and use of the real estate stock in the country. However, the regulation has sparked controversy over market intervention, leading to opposition from the main private associations in the Principality. Below is an analysis of the impact of this law in the context of vacant properties in Andorra.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_79_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #8f2b2f;color:#8f2b2f\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #8f2b2f;color:#8f2b2f\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.augelegalfiscal.com\/en\/omnibus-law-in-andorra-on-empty-apartments\/#The_Problem_of_Empty_Flats_in_Andorra\" >The Problem of Empty Flats in Andorra<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.augelegalfiscal.com\/en\/omnibus-law-in-andorra-on-empty-apartments\/#Main_Measures_of_the_Omnibus_Law_on_empty_flats\" >Main Measures of the Omnibus Law on empty flats<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.augelegalfiscal.com\/en\/omnibus-law-in-andorra-on-empty-apartments\/#Expected_Impact_of_the_Omnibus_Law\" >Expected Impact of the Omnibus Law<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.augelegalfiscal.com\/en\/omnibus-law-in-andorra-on-empty-apartments\/#Critiques_and_Challenges\" >Critiques and Challenges<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.augelegalfiscal.com\/en\/omnibus-law-in-andorra-on-empty-apartments\/#Conclusion\" >Conclusion:<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"The_Problem_of_Empty_Flats_in_Andorra\"><\/span><b>The Problem of Empty Flats in Andorra<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The real estate market in Andorra has experienced a significant increase in housing demand, particularly driven by the country&#8217;s appeal to residents and foreign investors, as well as high-income individuals. However, the supply has not kept pace, resulting in rising rental prices and increasing difficulties for local residents to access affordable housing. Additionally, a considerable percentage of properties in the country remain unoccupied because their owners (mostly non-residents) do not wish to declare them for tax purposes in their countries of residence (mainly Spain and France).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The <\/span><b>Omnibus Law<\/b><span style=\"font-weight: 400;\">, approved in 2022, arises as a response to this situation, aiming to mobilize empties properties and introduce measures that encourage their occupation.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Main_Measures_of_the_Omnibus_Law_on_empty_flats\"><\/span><b>Main Measures of the Omnibus Law on empty flats<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax on Empty Flats:<\/span> <span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">One of the most significant reforms of the Omnibus Law is the creation of a specific tax for owners who maintain unoccupied properties. The aim of this measure is to discourage the accumulation of empties homes and encourage their entry into the rental or sales market.<\/span><\/span>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">A <\/span><b>progressive tax<\/b><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"> is established, increasing based on the duration the property remains vacant. The intention is for owners to find it more profitable to rent or sell their properties than to keep them unused.<\/span><\/span><\/li>\n<\/ol>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Definition of &#8220;empty flats<\/span><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">&#8220;: The law defines a &#8220;empty flats&#8221; as one that has not been inhabited for a specified period (generally one year) without justification. Properties under renovation, awaiting inheritance, or in the process of sale or rental are considered justified.<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incentives for Property Rehabilitation<\/span><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">: The Omnibus Law also includes tax incentives and aid for rehabilitating properties that are in poor condition. This approach seeks to ensure that owners of empties properties, who argue that their homes are not fit to be rented, can access financing programs to improve their properties and make them available on the market.<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Public-Private Collaboration<\/span><span style=\"font-weight: 400;\">: The law encourages collaboration between the public and private sectors, promoting agreements for owners of empties properties to rent their homes to the Andorran Government or social entities under more favorable conditions, with the aim of designating them for social or affordable rentals.<\/span><\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Expected_Impact_of_the_Omnibus_Law\"><\/span><b>Expected Impact of the Omnibus Law<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The <\/span><b>Omnibus Law<\/b><span style=\"font-weight: 400;\"> aims to generate greater turnover in the real estate market, increasing the availability of properties for both purchase and rental. It is expected that this law will help reduce real estate speculation and improve access to housing, particularly for citizens and residents of Andorra who have been affected by rising rental prices.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, the law could also have a positive impact on the revitalization of urban areas, as many of the empty\u2019s properties are located in regions that require significant improvements in infrastructure and services.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Critiques_and_Challenges\"><\/span><b>Critiques and Challenges<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Despite its good intentions, the Omnibus Law has also faced criticism from certain sectors:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Owners Concerned About the Tax<\/span><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">: In addition to associations, several owners have expressed their discontent regarding the new tax, arguing that there are complex situations behind the inactivity of some properties that the law does not fully consider, such as inheritance processes, legal disputes, or other regularization situations.<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Properties Difficult to Access in the Market:<\/span> <span style=\"font-weight: 400;\">It has also been pointed out that while the tax may pressure some owners to put their properties on the market, others prefer to keep their homes empty due to the difficulty in finding suitable tenants or the low profitability (a fact that should be understood as legitimate in a rule-of-law state that defends private property and the free market, as proclaimed by the Andorran Constitution of 1993).<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span><b>Conclusion:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The <\/span><b>Omnibus Law<\/b><span style=\"font-weight: 400;\"> represents an ambitious effort by the Andorran Government to address the housing crisis and optimize the use of the country&#8217;s real estate resources. Through fiscal measures, rehabilitation incentives, and the promotion of public-private collaborations, the Government hopes to reduce the number of empties properties and improve the supply of affordable housing. However, there are also concerns that this legislative initiative could have the opposite effect, as &#8220;over-intervention&#8221; in the market tends to lead private owners to restrict the supply of real estate products in most jurisdictions that have taken such measures. In any case, it will be necessary to remain attentive to the final text of the regulation and the consequences of its practical implementation.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">As it is implemented and its real impact is observed, it will be essential to adjust and refine certain aspects of the law to achieve a fair balance between owners, investors, and citizens seeking housing in Andorra.<\/span><\/p>\n<p>&nbsp;<\/p>\n<pre style=\"text-align: center;\"><b>We look forward to your comments and observations regarding the new Omnibus Law.\u00a0<\/b>\r\n\r\n<b>Please feel free to contact us at <\/b><a href=\"mailto:info@augelegalfiscal.com\"><b>info@augelegalfiscal.com<\/b><\/a><b> for any questions or issues that may arise.<\/b><\/pre>\n","protected":false},"excerpt":{"rendered":"<p>The Omnibus Law in Andorra has introduced various reforms in multiple areas, with one of the central issues being the regulation of empty flats. This legislation aims to address the growing problem of access to housing and to ensure a better distribution and use of the real estate stock in the country. However, the regulation [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":11366,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[105],"tags":[],"class_list":["post-11349","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/posts\/11349","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/comments?post=11349"}],"version-history":[{"count":4,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/posts\/11349\/revisions"}],"predecessor-version":[{"id":11452,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/posts\/11349\/revisions\/11452"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/media\/11366"}],"wp:attachment":[{"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/media?parent=11349"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/categories?post=11349"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/tags?post=11349"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}