The taxpayer submits the tax return(s) for determining the building tax accompanied by supporting documents.

The supporting documents are:

In the case of property transfer:

 Sale-purchase contract;

 Exchange contract;

 Heir certificate;

 Donation deed;

 Partition deed;

 Fiduciary contracts;

 Dation in payment contract;

 Restitution order;

 Awarding deed;

 Court decision;

 Financial leasing contract + handover/takeover report of the asset

In the case of newly built building

 Building permit + handover report at completion of works OR work progress handover report;

 Notarial declaration (for those built without a permit) and topographic/cadastral work.

In the case of public/private state/UAT owned buildings leased, rented, assigned for administration or use, as the case may be.

 Concession contract;

 Lease contract;

 Commodate contract;

 Local/county council decision regarding assignment for administration or use + handover/takeover protocol/report

CONSTRUCTION SKETCH (houses) / TECHNICAL REPORT (new houses): on all levels, with exterior dimensions.

ENERGY PERFORMANCE CERTIFICATE: for buildings with sale/purchase contract or handover report

IDENTITY DOCUMENT: for co-owners/authorized person

POWER OF ATTORNEY: if the documents are not submitted by the owner (original). The form can be found

here.