In 13^th January 2015, the Law no. 11/2015 on the approval of the Government Emergency Ordinance no. 102/2013 for the amendments and additions to the Law no. 571/2003 on the Tax Code and regulating certain financial and tax measures (“Law no. 11/2015”), through which the rate for the construction tax was amended from 1.5% to 1%, as of 2015, was published in the Official Gazette.

Thus, the 1% rate is applied to the value of the existent constructions in the patrimony of the taxpayers on 31^st December of the previous year. The construction tax is not recalculated if, during the year in course, there are operations of increasing or decreasing the value of the account debtor balance in which the constructions are registered, these amendments being taken in consideration for establishing the construction tax owed for the next year.

Moreover, the Law no. 11/2015 brought certain amendments to the tax calculation basis, establishing that the tax is not owed for:

1. buildings for which the building tax is owed, according to the provisions of the title IX of the Tax Code, including the buildings from industrial, scientific and technological parks, which, according to law, do not benefit from the exemption from the payment of building tax;

2. works for reconstruction, upgrade, consolidation, modification or extension to the rented constructions, taken to be administered or to be used;

3. constructions and works of reconstruction, upgrade, modernisation, consolidation or extension of the buildings, which are or will be passed under the property of the state or of the administrative or territorial units;

4. the constructions from the 1.2.9 subgroup ”Terraces on arable land, wine and fruit-growing plantations” from the Catalogue regarding the classification and the normal duration of functioning of the fixed assets, approved through the Government Decision no. 2.139/2004, with further amendments;

5. the constructions located outside Romania, including those located in the neighboring states of Romania, for operations related to exploitation or resource exploitation, scientific research, protection and conservation of the marine environment, etc.;

6. constructions from the state public domain and which are part of material basis of representation and protocol, as well as those from the state public and private domain, rented or given to be used by the public institutions, administered by Autonomous Company ”State Protocol Patrimony Administration”;

7. the constructions owned by sports facilities, defined according to the law.

In conclusion, the construction tax is no longer owned by the tenant for the value of the work of reconstruction, modernization, consolidation, modification or extension of the rented buildings, taken to be administered or to be used.

:: The source: JURIDICE.ro

Denis BORTIS