This draft law aims to approve the methodology and rules for determining the taxable value of buildings, calculating the building tax, and its payment. Some of the key points are:
1. Establishment of new rules for building valuation
A methodology is foreseen for determining the taxable value of buildings, using the price per square meter, which varies according to the area and the use of the building (for residential or economic activity purposes).
2. Classification of buildings
Buildings will be classified into two main categories: those used for residential purposes and those used for economic activity. The reference prices and the tax rate will differ depending on the category.
3. Use of reference prices for value zones
The price per square meter is determined for each specific zone and will be higher for economic activities and lower for privatized buildings or residential properties in lower-value zones.
4. Verification and declaration
The owner, user, or developer may self-declare the data regarding the building. The municipality is responsible for verifying this data to ensure its accuracy and to register it in the fiscal cadastre.
5. Building tax and payment
The building tax will be calculated by the municipality and notified by the end of February of the tax year. The tax must be paid in two installments: the first by June 30 and the second by October 31.
This draft law aims to improve local tax administration and implement a more transparent and fair system for taxing immovable properties
