Tax on Unbuilt Building Plots in Urbanization Zones
The municipality of Spa is introducing an annual tax on unbuilt plots located within the perimeter of an unexpired urbanization permit. This tax applies to owners of such land for the fiscal years 2026 to 2031. The tax aims to provide financial resources to the City and encourage construction.
Key points
- Tax amount: 37.03 EUR per linear meter of plot length facing the public road.
- The tax is applicable from January 1, 2026, to December 31, 2031.
- A plot is considered built when the foundations of the construction emerge from the ground.
- Exemption if the owner holds a valid building permit for the plot.
- Exemption for owners of a single plot for the five fiscal years following acquisition or the first entry into force of the tax.