The taxpayer submits the tax return/returns for establishing the building tax accompanied by supporting documents.

The supporting documents are:

In case of transfer of ownership:

 Sale-purchase contract;
 Swap contract;
 Inheritance certificate;
 Donation act;
 Partition act;
 Fiduciary contracts;
 Dation in payment contract;
 Restitution order;
 Adjudication act;
 Court decision;
 Financial leasing contract + handover/takeover report

In case of newly constructed building
 Building permit + completion acceptance report OR acceptance report on the stage of works;
 Notarial statement (for those built without a permit) and topographical/cadastral work.

In case of buildings public/private property of the state/UAT leased, rented, given in administration or use as applicable.
 Concession contract;
 Rental contract;
 Comodatum contract;
 Local/county council decision regarding giving in administration or use + handover protocol/report

BUILDING SKETCH (houses) / TECHNICAL REPORT (new houses): on all levels, with external dimensions.
ENERGY PERFORMANCE CERTIFICATE: for buildings with S/P contract or acceptance report
IDENTITY DOCUMENT: for co-owners/proxy
PROXY: if the submission of documents is not done by the owner (in original). The form can be found
here.