Ley Foral 2/1995, de 10 de marzo, de Haciendas Locales de Navarra.

The tax quota is calculated by applying the tax rate to the taxable base. The rate must stay within set ranges for the first, second, and third/subsequent years. The tax first becomes due when the relevant decision declares the dwelling unoccupied, then every year on the first day while it remains listed as unoccupied; charges are half-yearly, and taxpayers may request a proportional refund after the dwellings are occupied. Municipalities must keep a register of uninhabited dwellings for tax collection. The tax is managed under the same rules as the territorial contribution, and the related assessments and collection documents are issued together. Local entity general budgets are a coded, joint, and systematic statement of maximum obligations, expected rights settlements for the year, and income/expenditure forecasts for wholly owned municipal companies.