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ДАНЪК НЕДВИЖИМИ ИМОТИ ЗА ЗЕМЯ И ПОСТРОЕНИТЕ ВЪРХУ НЕЯ ПАРАКЛИС И КАМБАНАРИЯ

P AZYASNENIE ref. FROM 2.02.2007 № 2-363, of the NRA ON: Cases in which the taxable Persons are exempted from payment of Tax on real estate

NATIONAL REVENUE AGENCY

Your question is: Must be paid Real estate tax for the following property: land and built a chapel on it and bell ? tower is a separate building with separate in her kiosk for the sale of candles and church literature.

In view of the presented facts, I express the following opinion:

In смисъла на чл. 11 от Закона за местните данъци и такси /ЗМДТ/, данъчнозадължени лица по отношение на данъка върху недвижимите имоти са собствениците, концесионерите and persons to whom a right in rem to move substantive law users / on taxed property.

In Art. 24 para. 1 LTFA are indicated cases in which taxpayers are exempt from paying property tax. Under section 9 of this article by pay property tax is exempt houses of prayer legally registered religions in the country. Under paragraph 2 of that provision release from days to worship shall apply on condition that the property not used for business purposes unrelated to the direct business of the registered faiths.

The Law on Religions is referred to that religion may find their needs for ritual, prayer or liturgical homes for public religious rituals and services in their own or rented by a religious institution or local unit building or its premises / art. 12, para. 1 and para. 2 of the religion. In Art. 23, para. 1 of this special law specifies that registered faiths have the right for their needs to produce и продават вещи, свързани с богослужебната им дейност, ритуали и обреди и тези сделки не следва да се разглеждат като търговски по смисъла на Търговския закон.

С оглед гореизказаното, регистрираното вероизповедание не може да бъде освободено от заплащането на Данък недвижими имоти за притежаваната its land .

relief under Art. 24 para. 1, item 9 can be used for building representing a house of prayer. In this case, if the prayer house consists aggregate of a complex of buildings and chapel bell /, it in its entirety is exempt from payment of estate duty. should have in mind that the sale of candles and religious literature should not be defined as business as an activity related to direct business registered faiths.

If prayer house consists of only a chapel, only this building is exempt from paying property tax.