In Spain, do uninhabitable properties still have to pay the community charge?

In the UK, if a property designed to be a dwelling (i.e. where the primary purpose of the property is for habitation) is deemed uninhabitable then it can be excluded from having a ratreable value and hence is exempt from paying council tax.

The definition of "uninhabitable" varies across councils but the general theme is

• a property in which there is no, or minimal furniture; and in particular there is no furniture suitable for sleeping on (for example bed, sofa, futon, mattress...)
• the propoerty is structurally damaged to such an extent that it would be dangerous or unhealthy to live there

I have a property in Spain that has no furniture and was so badly built that there is rising damp up to over a metre throughout all the walls (internal and external).  The terraces slope towards the property so that all the rainwater flows towards the house.  There are gaps around the door cills and in the marble terracing so that the rainwater just soaks into thesand base under the marble floor inside the property.  It is the only penthouse appartment that I know of with rising damp!

What is the situation in Spain for uninhabitable properties and the community charge?

Please note that this question does not relate to unoccupied properties which are still subject to the community charge.

You own a property, live in it or not you are still liable for community fees

IBI and non resident's tax is payable on any property whether habitable or not - they are even payable on a vacant building plot.

Community Fees are payable on all properties within the community from the time the community is formed regardless of whether they are occupied or habitable. It would take an amendment in the community statues to change this - which would require a unanimous vote in favour at a community meeting. This is unlikely to be acheivable as the rest of the owners would have to pay more to make up the shortfall