Spain's government has tucked a tax sweetener into its new housing decree aimed at empty homes. Private owners who sell vacant properties to public companies will get relief on the proceeds. The full 100 percent exemption applies to homes valued under 200,000 euros. From there, the benefit tapers off as the price climbs, cutting out entirely at a ceiling of 800,000 euros. The Executive is also allowing extra bonifications when sellers reinvest their profits into an investment account. The idea is to pull empty flats back into the market through public hands rather than leave them sitting idle. Observers will now watch whether the incentive is generous enough to move owners who have so far refused to sell.