The 50% reduction in tax for buildings and land used for providing tourism services would apply if they are used for the mentioned purpose for a maximum of 180 days, rather than “seasonally,” as the law currently stipulates.<\/p>\n\n\n\n
Currently, the Fiscal Code establishes a 50% tax reduction for land and buildings used for providing tourism services “with a seasonal character, for a duration of at most 6 months during a calendar year.” The measure aims to support those who can only generate income during a limited period of time throughout the year.<\/p>\n\n\n\n
However, Senator Eugen Dogariu points out that, in practice, local authorities and control institutions find different interpretations of the Fiscal Code, such that the provided exemptions cannot be applied. In a legislative project, the senator proposes eliminating these ambiguities and introducing precise wording into the law to facilitate the practical application of these exemptions.<\/p>\n\n\n\n
Thus, the legislative initiative does not broaden the scope of the exemptions nor does it introduce new ones, merely bringing clarifications to the conditions that must be met to benefit from the exemptions.<\/p>\n\n\n\n
Consequently, the legislative project provides that both the tax on land and on buildings “owned by natural and legal persons that are used for providing tourism services for a duration of at most 180 consecutive or cumulative days during a calendar year, is reduced by 50%.” The reduction applies in the fiscal year following the one in which this condition is met, as is the case now.<\/p>\n\n\n\n
To enter into force, the project must be approved by both chambers of Parliament and then promulgated by the head of state.<\/p>\n\n\n
The project proposes replacing the ambiguous term “seasonal” with a fixed period of maximum 180 days (consecutive or cumulative) of using the space for tourism purposes.<\/p>Who can benefit from the 50% tax reduction?<\/strong> Both natural and legal persons who own buildings or land used for tourism services for a limited duration during a year.<\/p>When will the tax reduction effectively apply according to the new proposal?<\/strong> The reduction applies in the fiscal year following the one in which the condition of maximum 180 days of use is met, after the law is adopted and promulgated.<\/p>","protected":false},"excerpt":{"rendered":" Legislative Clarification Proposed for Applying Tax Exemptions on Land and Buildings in Tourism The 50% reduction in tax for buildings and land used for providing tourism services would apply if they are used for the mentioned purpose for a maximum of 180 days, rather than “seasonally,” as the law currently stipulates. Currently, the Fiscal Code…<\/p>\n","protected":false},"author":0,"featured_media":69305,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2858],"tags":[199,3581],"thb-sponsors":[],"class_list":["post-118273","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tourism","tag-impozit","tag-tourism"],"article_style_override":"on","post-style":"style2","post_via":"","post-top-image":"https:\/\/rhn.ro\/wp-content\/uploads\/2019\/11\/turism-2.jpg","_links":{"self":[{"href":"https:\/\/rhn.ro\/en\/wp-json\/wp\/v2\/posts\/118273","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rhn.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rhn.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/rhn.ro\/en\/wp-json\/wp\/v2\/comments?post=118273"}],"version-history":[{"count":0,"href":"https:\/\/rhn.ro\/en\/wp-json\/wp\/v2\/posts\/118273\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rhn.ro\/en\/wp-json\/wp\/v2\/media\/69305"}],"wp:attachment":[{"href":"https:\/\/rhn.ro\/en\/wp-json\/wp\/v2\/media?parent=118273"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rhn.ro\/en\/wp-json\/wp\/v2\/categories?post=118273"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rhn.ro\/en\/wp-json\/wp\/v2\/tags?post=118273"},{"taxonomy":"thb-sponsors","embeddable":true,"href":"https:\/\/rhn.ro\/en\/wp-json\/wp\/v2\/thb-sponsors?post=118273"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}