{"id":3099,"date":"2020-12-29T00:00:00","date_gmt":"2020-12-29T00:00:00","guid":{"rendered":"https:\/\/myfairvalue.happy-projects.ro\/2025\/06\/12\/vesti-pentru-proprietarii-de-cladiri\/"},"modified":"2025-09-12T08:36:14","modified_gmt":"2025-09-12T08:36:14","slug":"vesti-pentru-proprietarii-de-cladiri","status":"publish","type":"post","link":"https:\/\/myfairvalue.happy-projects.ro\/en\/2020\/12\/29\/vesti-pentru-proprietarii-de-cladiri\/","title":{"rendered":"See news for building owners \u2013 FairValue"},"content":{"rendered":"<p id=\"\">The end of 2020 brings <strong id=\"\">amendments and additions to Law 227\/2015 (through Law no. 296\/2020)<\/strong> among which we mention: <\/p>\n<p id=\"\"><strong id=\"\">In the case of INDIVIDUALS <\/strong>who own buildings with<strong id=\"\"> mixed destination<\/strong>: if the owner of the property has the company headquarters at his home, but does not deduct his utilities (they are paid by the owner as a natural person) \u2013 it is NO longer necessary to prepare an evaluation report, because the calculation of the building tax will be done by the local authorities.<\/p>\n<p id=\"\">It was still necessary to prepare an evaluation report if the utilities are paid by the legal entity (these expenses are deducted by the company). <\/p>\n<p id=\"\">An important change is that individuals who own mixed-use buildings on December 31, 2020 are required to submit a declaration on their own responsibility, by March 15, 2021 inclusive, regarding the area used for non-residential purposes (the exception is those who declared the areas used for non-residential purposes by December 31, 2020 in accordance with the ITL 001-2016 model).<\/p>\n<p id=\"\">Also regarding mixed-use buildings, when the owner does not declare to the tax authorities the area used for non-residential purposes, the tax is calculated by applying the rate of 0.3% to the taxable value determined by the local authority according to the calculation method for residential real estate owned by individuals (supplement to art. 459, paragraph 3).<em id=\"\">\u200d<\/em><\/p>\n<p id=\"\"><em id=\"\">&nbsp;<\/em><\/p>\n<p id=\"\"><strong id=\"\">For building owners LEGAL entities<\/strong>, the news is that the deadline for submitting a declaration regarding the taxable value is being changed, in order to maintain a reduced tax rate, from 3 years to <strong id=\"\">5 years<\/strong>, but this change is valid starting with<strong id=\"\"> fiscal year 2022<\/strong>.<\/p>\n<p id=\"\"><strong id=\"\">For 2021, in order to avoid an increase in the tax rate, companies that carried out the last evaluation in 2018 must request a new evaluation report and submit the declaration regarding the new taxable value by 31.03.2021.<\/strong><\/p>\n<p id=\"\"><strong id=\"\">Starting in 2022, companies that completed their last assessment in 2019 may decide to postpone the assessment until 2024.<\/strong><\/p>\n<p id=\"\">&nbsp;<\/p>\n<p id=\"\">Also, individuals who own buildings for non-residential use must submit in the first quarter of 2021 the declaration regarding the updated taxable value based on an evaluation report, as the 5-year period provided by law expires.<\/p>\n<div data-rt-embed-type='true'>\n<div style=\"display: none;\">\n<link rel=\"canonical\" href=\"https:\/\/www.myfairvalue.ro\/news-room\/vesti-pentru-proprietarii-de-cladiri\" \/>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Find out the latest legislative changes and useful information for building owners. FairValue offers you relevant news. See it right now!<\/p>","protected":false},"author":1,"featured_media":3100,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[69],"tags":[],"class_list":["post-3099","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-impozitare"],"acf":[],"_links":{"self":[{"href":"https:\/\/myfairvalue.happy-projects.ro\/en\/wp-json\/wp\/v2\/posts\/3099","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/myfairvalue.happy-projects.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/myfairvalue.happy-projects.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/myfairvalue.happy-projects.ro\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/myfairvalue.happy-projects.ro\/en\/wp-json\/wp\/v2\/comments?post=3099"}],"version-history":[{"count":1,"href":"https:\/\/myfairvalue.happy-projects.ro\/en\/wp-json\/wp\/v2\/posts\/3099\/revisions"}],"predecessor-version":[{"id":3977,"href":"https:\/\/myfairvalue.happy-projects.ro\/en\/wp-json\/wp\/v2\/posts\/3099\/revisions\/3977"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/myfairvalue.happy-projects.ro\/en\/wp-json\/wp\/v2\/media\/3100"}],"wp:attachment":[{"href":"https:\/\/myfairvalue.happy-projects.ro\/en\/wp-json\/wp\/v2\/media?parent=3099"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/myfairvalue.happy-projects.ro\/en\/wp-json\/wp\/v2\/categories?post=3099"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/myfairvalue.happy-projects.ro\/en\/wp-json\/wp\/v2\/tags?post=3099"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}