Fiscal Exemptions and Facilities

Fiscal Exemptions and Facilities

 
Fiscal Exemptions and Facilities
The category of taxpayers who receive exemptions from taxes and rates/excises.

INDIVIDUALS- BENEFICIARIES OF LAW 118/1990 AND 189/2000<
The normative measure that stipulates the fiscal exemption:

Law 571/2003 regarding Fiscal Law including modifications and following additions
The types of taxes/rates/duties they are exempted from;
Tax on building;
Property owner’s tax or property renter’s tax;
Tax on vehicles;
Residential tax;
The tax on garages located on the state-owned or private territories (Constantă);
Access tax to Mamaia resort for vehicles with registration number of county Constanţa;
Hotel tax (Note: the spouse who is accommodated together with the exempted person)

Notes:
In the case of buildings, of land or vehicles, full exemption is applicable for the properties owned by both husband and wife;
The tax on land/buildings is applicable only to the building at the residential address;
The exemption from the tax on vehicles applies only to one vehicle, by one’s own choice;
http://www.spit-ct.ro/facilitati-fiscale-persoane-fizice
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