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Parliament has changed the rules. The expert report disappears and the mixed-use building tax will be imposed solely on the basis of a declaration. And without the obligation of a periodic report.
The bill passed by parliament and voted on by all parties stipulates that the tax on mixed-use buildings should no longer be imposed or calculated on the basis of an expert report, which will be replaced by a statement on one’s own responsibility.
Therefore, if the tax domicile of a legal person is registered in the address of a building, and the expenses with public services are, according to the contract and according to the factual situation, in charge of the legal person, then the tax on construction is calculated as if the building was used for non-residential.
In the event that the building carries out mixed activities, respectively residential, as well as economic (non-residential), the fiscal classification of that building is determined by the delimitation of the space that is used for residential and non-residential purposes.
How to calculate the tax
If the non-residential areas used for economic purposes are not contractually delimited, then in accordance with art. 459 of the Fiscal Code, the tax is determined by who pays the public services registered in the respective building. If the public services are paid by the natural person (the owner), then the building is taxed under the residential regime, and if they are paid by the legal person, then the building is taxed under the non-residential regime. When the areas are contractually delimited, for mixed purposes, the tax is determined by submitting to the local authority an evaluation report from an evaluator authorized by ANEVAR, a document that must be redone and resubmitted every 5 years.
The authors of the legislative project show that in practice there were cases in which the delimitation could not be carried out by the appraiser, for which the owners were forced to declare the entire area under non-residential taxation, a situation that increased the income of the legal person.
In order to encourage business activity, eliminate bureaucracy and clarify existing legislation, the project foresees that buildings can be classified as “mixed-use buildings” without the need for cadastral documentation and without preparing an evaluation report every 5 years. In this case, the surface used will be indicated by means of a declaration under your responsibility, provided that the expenses of public services are not in charge of the person who carries out the economic activity, foresees the bill.
The project initially proposed that the provisions apply to small spaces within buildings, up to 50 square meters, but this area criterion was eliminated in the final form.
“Considering that for the surfaces of residential buildings the tax is calculated applying a rate between 0.08% – 0.2%, and for the surfaces of non-residential buildings the tax is calculated applying a rate between 0.2% – 1.3% (and in the cases where that the value of the building is not It can be determined, the tax is calculated by applying a rate of 2% on the taxable value applied to residential buildings owned by individuals), incentivizing the declaration of mixed-use buildings will invariably bring additional income to budgets local ”, said the initiators of the project.
To take effect, the legislative initiative must be enacted by the head of state, writes profit.ro.
