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The tax enforced on special constructions has been reduced

In the Official Gazette of Romania, Part 1, no. 24 of 13th of January 2015 was published the Law no. 11/2015 on the of the approval of the Government Emergency Ordinance  (GEO) no.102/2013 regarding the modification and the additions to the Law no. 571/2003 on the Fiscal Code and the regulation of some financial and fiscal measures.

Law no. 11/2015 approves, with some changes, the GEO no. 102/2013 regarding the modification and the additions to the Law no. 571/2003 on the Fiscal Code, which has also enforced the tax enforced on special buildings.

The law which approved the GEO no. 102/2013 reduces the level of the tax enforced on special constructions from a percentage of 1.5 to 1, modifying, as well, the way it is calculated.

Thus, beginning with 2015, the tax levied for buildings is calculated applying a 1% share of the value of the buildings existing in a taxpayer’s patrimony on the 31st of December the previous year, written in the debtor’s balance rubric, concerning the accounts for the real estates mentioned in the art. 29634, from what we subtract the following:

  • the value of the buildings which makes the object of a tax, according to the provisions of Title IX. These provisions also apply to the value of the buildings from industrial, scientific and technologic parks, which, in line with the law, are not dispensed from the payment of the tax on buildings;
  • the value of the projects of reconstruction, modernization, consolidation and extension to real estate rented, given in administration or for usage;
  • the value of the buildings and the projects of reconstruction, modernization, consolidation, modification or extension of buildings, which are or will be owned by the state or the administrative-territorial units, according to the provisions in effect;
  • the value of the buildings found in the subgroup 1.2.9 called “Ledge on ploughing soil, trees and vine” from the Catalogue on the classification and the normal functioning periods of fix means, approved through the Government Decision no. 2139/2004;
  • the value of the constructions situated outward the state border of Romania, the way these are defined in the law, including those which are in the contiguous or the exclusive economic zone of Romania, as they are provided by the Law no. 17/1990 on the juridical system of the inside maritime waters, of the territorial sea, of the contiguous and exclusive economic zone, for the operations related to the activities carried out when exercising the rights provisioned in the art. 56 and 57 of the United Nations Convention on the Law of the Sea, concluded at Montego Bay (Jamica) on the 10th of December 1982, ratified by the state of Romania through the Law no. 110/1996;
  • the value of the buildings belonging to the public domain of the state, which are part of the material base of representation and protocol, as well as those belonging to the public and private domain of the state, rented or given for usage to the public institutions, constructions administered by the RAAPPS;
  • the value of the buildings owned by the sports structures.

:: The source: JURIDICE.ro

Alexandra DOBRIȘAN

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