IMPORTANT FOR REAL ESTATE TAX
IMPORTANT FOR REAL ESTATE TAX
REAL ESTATE TAX
The tax is paid regardless of whether the real estate is used or not.
The tax is determined on the tax assessment of real estate as of January 1 of the year for which it is due and is reported to individuals by March 1 of the same year.
If the property's tax assessment changes during the year, the tax is determined on the new assessment from the month following the month of the change. In cases of changes by the municipal councils to the boundaries of the zones in the settlements and the categories of the villa zones or the settlements, the tax is determined on the new tax assessment from January 1 of the following year.
The tax assessment of citizens' immovable properties is determined by an employee of the municipal administration according to norms depending on the type of property, location, area, construction and dilapidation, and is communicated to the taxable persons.
The municipal council determines by ordinance the amount of the tax within the limits of 0.1 to 4.5 per thousand on the tax assessment of the real estate.
The tax is determined on the tax assessment of real estate located on the territory of the country, buildings and independent objects in buildings, as well as landed property located within the building boundaries of settlements and settlement entities, and landed property outside them, which, according to a detailed development plan, have the following purpose: in urbanized areas or in separate land properties outside them - for residential, public service, production, storage, resort, villa, sports and entertainment functions, for landscaped areas and landscaped connections between them and the territories for nature protection, for decorative water systems (cascades , navigation channels and others), for movement and transport, including for bicycle lanes and for the movement of people with disabilities, for technical infrastructure, for special objects and others.
In case of remodeling and in case of changing the purpose of an existing building or of an independent object in a building, as well as in case of a change in another circumstance that is important for determining the tax, the taxable persons shall notify the municipality of the location of the property in writing within a 2-month period. , by filing a tax return for taxation with annual real estate tax.
When acquiring property by inheritance, a tax declaration in the municipality for taxation of annual real estate tax within a period of 6 months, according to the last place of residence of the testator, and if the latter had a place of residence abroad - according to the location of the majority of his property in the country. In the event that no tax declaration has been submitted by the heirs or legatees, after the expiration of the term, an employee of the municipal administration forms a batch for the inherited immovable property based on the data available in the municipality and in the population register.
The submission of a tax return is not required when the change in the circumstances relevant to the determination of the tax are certified by the municipality in the cases of tolerability of the constructions, in implementation of the National Program for the energy efficiency of multi-family residential buildings or in its capacity as a contracting authority under The territorial planning law. An employee from the municipal administration officially reflects the changes in the technical characteristics of the property.
Newly constructed buildings or parts of buildings are taxed from the beginning of the month following the month in which they were completed.
Upon transfer of property ownership or upon establishment of a limited real right of use, the transferee shall owe the tax from the beginning of the month following the month in which the change in ownership or use occurred, unless the tax is paid by the transferor.
For newly constructed buildings or parts of buildings, tax is also due in cases where within a two-year period from the completion of the building in rough construction, respectively - within a one-year period from the drawing up of a statement of findings after the completion of the construction / art. 176, para. 1 of the Territorial Planning Act/, the building has not been put into operation or a use permit has not been issued.
In the case of partial or complete destruction of the buildings, as well as in the case of the transfer of real estate from non-taxable to taxable and vice versa, the taxable persons shall notify the municipality of the location of the property.
Attorney at law Iuila Danova
#3, Dobrotica Str., Varna, Bulgaria
Mob: +359 895 64 59 40
WWW: advokatvarna.com
Email: iulia.danova@abv.bg