Non-registration of utility costs determines non-payment of increased tax on buildings with mixed destination
If areas of a building used for residential and non-residential purposes are not distinguished, the following rules must be applied:
- if the building is recorded as tax domicile where is not conducted any economic activity, the building tax is calculated according to Art. 457 of the New Fiscal Code as an entirely residential building;
- if the building is recorded as tax domicile where is conducted economic activity and utility costs are the responsibility of the person who recorded economic activity, building tax is calculated according to Art. 458 of the New Fiscal Code as en entirely non-residential building. This means that the owner pays the increased building tax.
- if the building is recorded as tax domicile where is conducted economic activity and utility costs are not the responsibility of the person who recorded economic activity, building tax is calculated according to Art. 457 of the New Fiscal Code as en entirely residential building.
Source: Published on Juridice.ro (Romanian)
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