Impozit pe clădire. Stabilirea valorii impozabile. Criterii de calcul

Abstract

Building tax. Establishing the taxable value. Calculation criteria

According to Art.251 Paragraph (3) of the Tax Code, the taxable value of a building is determined by multiplying its built area expressed in square meters by the appropriate taxable value expressed in lei/sq. m, whilst considering the values shown in the corresponding table which at item A refers to buildings with reinforced concrete frames or with external walls in burnt brick or any other material resulting from heat and/or chemical treatment, while item B is considering buildings with external walls made of timber, natural stone, unburnt brick, wattle and daub or any other material not subject to heat and/or chemical treatment.

Both texts also cover the timber buildings; item A includes the “any other material” phrase and item B specifically refers to “building with timber external walls”, the difference in relation to this material being...