Tax on undeveloped property
Definition :
The undeveloped land located in areas under local authorities, are subject to an annual tax called "tax on undeveloped land.
Scope :
Tax on undeveloped land is due to the first of January of each year, on vacant lots in existence on that date and it is also payable on land that will become taxable to the tax on undeveloped land during the year and this, from the date of their entry into the scope of the tax.
Tax on undeveloped land is payable by the landowner or tenant for life and if the owner or known usufructuary , the tax is payable by the owner or occupier.
Are exempt from tax :
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The vacant land adjacent to individual buildings and used as gardens for these buildings and within the limit of 1,000 square meters;
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The vacant land adjacent to apartment buildings and used as gardens for these buildings;
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The vacant lots, wooded yard and adjoining buildings,
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Agricultural land as defined by the legislation,
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The undeveloped land even isolated enclosure used in an industrial, commercial or professional
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The undeveloped land owned by the state, public institutions involved in administrative or local government,
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The vacant land located in areas subject to a construction ban,
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The vacant land located in industrial zones, housing, tourism and in areas provided for craft or professional use and off in accordance with the laws and regulations in force until they have been the subject to assignment by the developer.
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The lands within the boundaries of land reserves and land boundaries of intervention according to the laws and regulations.
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The undeveloped land and developed, acquired by property developers and this during two years from the date of acquisition.
Base and tax rate :
The tax is payable at a rate of 0.3 per cent of the actual market value of land. In the absence of market value, tax is payable per square meter according to a sliding scale taking into account the density of urban areas defined by the urban development plan, the fee is fixed for each area by Decree every three years.
Zone |
The fee per m2/D |
high urban density area. |
0,318 |
average urban density area. |
0,095 |
low urban density area. |
0,032 |
Recovery :
It is made by the receiver of Finance through a role established by the Municipality.
Penalty :
The penalty provisions for land mounts are applicable to the tax on undeveloped land.
Litigation :
Opposition: Taxpayers can submit their objections in writing and accompanied by all supporting documents to the board of review within one month after receiving the role of a notice of census.
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