Great changes come in method of calculation The FBI.
The new regulation of the Ministry of National Economy and Finance attempts to deal with cases of owners who have to date been taxed for more square meters than those actually available to the property It is not the case that the Commission's proposal for a directive on the approximation of the laws, regulations and administrative provisions of the Member States relating to restrictions on the marketing and use of certain dangerous substances has been adopted.
What changes in the FUN
From 2027, the Electronic Building Identity will be taken into account for the calculation of the ENFIA, so that the tax is calculated on the basis of the actual surface of the buildings.
Today, the details of the Land, the acquisition title or the building permit shall be taken into account for the identification of the HEN. If the real area of the property is greater than that indicated in the Land Register, the property title or the building permit or the use of the property has changed, then the tax is calculated on the basis of the actual surface and actual use.
Especially for buildings for which an Electronic Building Identity has been issued, where the actual surface area is less than that shown in the Land Register, the title of acquisition or the building permit, account will be taken of the surface resulting from the Building Electronic Identity.
The provision also provides that the E9 declarations, the instruments of identification of the FTAs and the certificates of the FTAs already issued are not considered to be inaccurate nor are penalties imposed in cases where the actual area, as demonstrated by the Electronic Building Identity, is less than that indicated in the Land Register, the acquisition title or the building permit.
When will the new arrangement apply?
The change concerns property data statements (E9) and the ENFIA from tax year 2027 onwards. It does not affect the ELB of the next 2026 clearances, but will be taken into account in the calculations to be carried out in the coming years.
The amendment states that the actual situation of the property will be taken into account in determining the tax.
This means that in cases where the actual area differs from the documents available, or a change has taken place in the use of the property, the actual data resulting from the Electronic Building Identity and the updated property data should be reflected.
