{"id":2211,"date":"2016-03-07T13:54:59","date_gmt":"2016-03-07T11:54:59","guid":{"rendered":"http:\/\/www.contexpert.ro\/?p=2211"},"modified":"2016-03-08T21:44:43","modified_gmt":"2016-03-08T19:44:43","slug":"clarificari-decisive-privind-impozitarea-cladirilor-cine-scapa-de-corvoada-depunerii-documentelor","status":"publish","type":"post","link":"http:\/\/www.contexpert.ro\/en\/ultimele-stiri\/clarificari-decisive-privind-impozitarea-cladirilor-cine-scapa-de-corvoada-depunerii-documentelor","title":{"rendered":"Clarifications on local taxes: Who gets rid of filing the documents"},"content":{"rendered":"<p>The difficulties encountered by individual who own buildings with mixed purpose &#8211; used both for residential and nonresidential purpose &#8211; have been solved in the amendments to the Fiscal Code.<\/p>\n<p>Mixed purpose buildings owned by individuals are of two types:<\/p>\n<ul>\n<li>Where the spaces for the two purposes (residential and nonresidential) are \/ can be defined separately<\/li>\n<li>Where the spaces for the two purposes (residential and nonresidential) are not \/ cannot be defined separately<\/li>\n<\/ul>\n<p>The main condition: the deduction of the utilities<\/p>\n<p>The second case is the one clarified in the draft:<\/p>\n<p>These buildings are considered residential or non-residential according to the the person who deducts the expenses with the utilities, regardless whether in the building it takes place an economic activity or not. So, the buildings are considered:<\/p>\n<ul>\n<li>Non residential if the expenses with the utilities are deducted by the legal entity which has its headquarters in the building<\/li>\n<li>residential in case the expenses with the utilities are paid by the individual owner<\/li>\n<\/ul>\n<p><strong>What does \u201cutilities\u201d mean?<\/strong><\/p>\n<p>The draft provides that the expenses with the utilities mean: expenses related to building, electricity, gas, heating, water.<\/p>\n<p>It is very important that the draft states that even if an economic activity takes place in the building, but the utilities are not deducted by the legal entity, the tax is for residential buildings.<\/p>\n<p>The clarification is necessary because the text of the Tax Code does not provide it. That is why the local administration bodies require (at this moment, as the amended rules have not yet been published) documents proving that there are not carried out economic activities in order to consider the building residential.<\/p>\n<p>From this point of view, it is also very important that the draft provides that there are no longer required documents if the individual declares on own responsibility that the legal entity does not deduct the expenses with the utilities.<\/p>\n<p>Note: If you deduct the the expenses with the utilities, the building is considered non-residential and you need to have an evaluation report.<\/p>\n<p><strong>How to declare?<\/strong><\/p>\n<p>The draft provides that for all buildings with mixed purpose, the individual owner is required to complete the statement and to submit it to the directions of local taxes until 31 March (according to the order no. 4087\/2069\/2015).<\/p>\n<p>These persons fill in the information in section IV (necessary to establish residential tax) and do not fill in the information in Section V &#8211; VII (necessary to establish non-residential tax, for buildings where the surfaces can not be separated).<\/p>\n<p><strong>What documents are required?<\/strong><\/p>\n<p>The draft provides that the statement does not have to be accompanied by the evaluation report, contract of acquisition etc if:<\/p>\n<ul>\n<li>the economic activity does not take place in the building<\/li>\n<li>the economic activity takes place, the surfaces used for residential purposes and those used in non-residential cannot be separated and utilities costs are not recorded by the legal entity who carries out economic activity<\/li>\n<li>the supporting documents are not submitted if an economic activity is not carried out in the building or when the economic activity or the expenses with the utilities are not recorded by the legal entity who carries out the economic activity.<\/li>\n<\/ul>\n<p>The statement must be accompanied only by the declaration of the owner or the authorized person, as appropriate, which certifies that none of the utilities costs are not recorded in the person who carries out economic activity.<\/p>\n<p><em>The draft has not been published, yet, and our recommendation is to wait till it enters into force before you make the statement.<\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>The difficulties encountered by individual who own buildings with mixed purpose &#8211; used both for residential and nonresidential purpose &#8211; have been solved in the amendments to the Fiscal Code. Mixed purpose buildings owned by individuals are of two types: Where the spaces for the two purposes (residential and nonresidential) are \/ can be defined [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[3],"tags":[551,543,546,545,544,219,552,547,297],"_links":{"self":[{"href":"http:\/\/www.contexpert.ro\/en\/wp-json\/wp\/v2\/posts\/2211"}],"collection":[{"href":"http:\/\/www.contexpert.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.contexpert.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.contexpert.ro\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"http:\/\/www.contexpert.ro\/en\/wp-json\/wp\/v2\/comments?post=2211"}],"version-history":[{"count":0,"href":"http:\/\/www.contexpert.ro\/en\/wp-json\/wp\/v2\/posts\/2211\/revisions"}],"wp:attachment":[{"href":"http:\/\/www.contexpert.ro\/en\/wp-json\/wp\/v2\/media?parent=2211"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.contexpert.ro\/en\/wp-json\/wp\/v2\/categories?post=2211"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.contexpert.ro\/en\/wp-json\/wp\/v2\/tags?post=2211"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}