Annulment of the tax decision establishing the tax on buildings by recalculating the tax due taking into account the mixed use of the building. Establishing the tax regime. Lack of declaration of building status

DREPT ADMINISTRATIV ŞI DREPT FISCAL

Abstract

According to Article 459 para. (1) of Law no. 227/2015 on the Tax Code, in the case of mixed-use buildings owned by individuals, the tax is calculated by adding the tax calculated for the area used for residential purposes under Art. 457 to the tax determined for the area used for non-residential purposes under Art. 458.

It is irrelevant that the appellant did not carry out any economic activities in such building and that it used it solely for residential purposes, since the determination of the tax regime is determined in accordance with the rules laid down inthe implementation rules of Law No 227/2015on the Fiscal Codeapproved by GD No 1/2016, which required the claimant to declare the residential regime in view of the indications in the building permit. Thus, the appellant claimant had the possibility and was required, in accordance with the provisions referred to above, to declare to the tax authorities, as from 1 January 2016, the building's operating regime if it wished to apply the residential regime, given that the building permit showed a mixed regime.