Strange exemption for vacant house taxes

According to Tejarat News, What are the implications of not paying taxes on vacant homes?

Quoted from the world of economyThe information provided by the three parties in charge of regulating the housing market shows the impasse in the implementation of the deviant tax, while the new version of the law on taxation of vacant houses has practically exempted most of the vacant housing units from taxes.

Studies show that, according to the new version of the Empty House Tax Law, most vacant homeowners whose freezing in the real estate market has become one of the main reasons for price spikes and forced exit of consumer applicants from the market are exempt from this tax law.

The law, passed late last year, allows vacant homeowners to own two more vacant homes in addition to the original residence, which are tax-free.

This exemption is related to paragraph 2 of Note 8 of Article B of the new version of the Empty House Tax Law, which was announced last year. According to this clause, heads of households can register a residential unit in the city of their residence as the main residence in the National Real Estate and Housing System.

On the other hand, if these people have another residential unit in another city, they can also register that unit as a sub-residence in the system without tax.

Now, if another vacant unit in the city where the main residence of the household is named is another member of the household is also exempt from tax. The meaning and interpretation of this tax article is that a household can, in addition to its main residence in the city of residence, maintain two vacant housing units, one in their own city and the other in another city, tax-free and vacant.

The text of this legal article is as follows: ‌ “Heads of single-person households and more are obliged to provide the main residence of the household (a real estate or rented or free) within two months after the publication of the instructions mentioned in paragraph (1) of this note, in the system Register the property and housing of the country. In addition to the main residence, each household can register one of its owned units in a city other than the city of the main residence as a secondary residence. If the main residence of the household is owned by a member of the household, the household can register a maximum of one more unit of the owned unit in the same city of the main residence as a secondary residence. “Accommodations subject to this paragraph shall not be subject to the tax referred to in Article (54) of this law.”

Thus, in addition to a main residence, each household is allowed to maintain another housing unit in the name of another family member in the same city and another unit in the name of the head of the household in another city.

Since the majority of vacant homeowners own one to two vacant units, the law effectively means most tax-exempt homes are exempt. This comment is in fact in favor of a large number of housing market speculators.