The planned re-basing of immovable property tax onto current
values has been deferred after a draft law introducing a single
rate of tax on current values failed to secure parliamentary
support, and for 2014 the tax will continue to be based on 1980
values.
Some minor amendments have been made for 2014. The person in
possession of the property will be liable for immovable property
tax regardless of whether the property is registered in their name,
except where the non-registration of the property is for reasons
outside their control. The due date for payment is 30 November, and
there is a 15% discount for those paying 30 days before that.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.