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Re:Barcelona Fines Landlords Who Let Buildings Sit Empty by dragonwriter on Monday March 18, 2019 @07:48PM (#19426544)
> Why is it a fine? Why not a tax?

Fines (at least, non-criminal ones) and taxes, while sometimes procedurally distinct, are essentially functionally equivalent.

Re:Barcelona Fines Landlords Who Let Buildings Sit Empty by jfim on Monday March 18, 2019 @07:54PM (#19426580)
In general, taxes are deductible whereas fines are not.
Re:Barcelona Fines Landlords Who Let Buildings Sit Empty by Scoundreller on Monday March 18, 2019 @08:05PM (#19426662)
And you usually don’t self-assess fines, but you do self-assess taxes.

Leave the fines for when taxes aren’t self-assessed.