15th January 2019

You sold or bought a property in 2019? Don't forget your duty until the end of January

You sold or bought a property in 2019? Don't forget your duty until the end of January


Don't put everything off until the last minute - have you made a similar commitment for 2020? The first obligation that awaits us in January is the filing of a real estate tax return. The deadline for its submission is 31.1.2020. At the real estate agency HERRYS, we have decided to help you and we have prepared detailed information and news for you so that you do not forget anything.

Who is required to file a real estate tax return?

The real estate tax return is filed mainly by those natural and legal persons (taxpayers) who became owners during 2019, real estate, that is subject to real estate tax (land, buildings, flats and non-residential premises in a residential building, including the construction of underground garages, outpatient stands and portable transformer stations) or for which - there have been such changes that have an impact on the levying of the tax (for example, the area of ​​land has changed).

The situation to date 1.1.2020 is decisive. If any of the above facts occurs on 1.1.2020, the tax liability arises on this day (eg if the deposit of ownership of the apartment was permitted by the real estate cadastre on 1.1.2020, even then the tax return is submitted by the new owner by 31.1.2020). Here it is necessary to draw attention to the fact that real estate tax is paid in advance and thus real estate tax paid, for example, in January 2020, represents real estate tax for 2020.

WHERE AND WHEN is the tax return filed?

The taxpayer is obliged to file a real estate tax return to the relevant tax administrator by 31 January 2020 (the last day for filing). The tax return must be submitted on the prescribed sample form. The prescribed tax return form also includes instructions on how to complete it. We definitely recommend that you also take a certificate of filing a real estate tax return.

WHAT is a partial tax return and WHO files a partial tax return?

If the taxpayer has previously filed a real estate tax return and on 1.1.2020 becomes the owner of another real estate or there is a change in the type or area of ​​land, the purpose of use of the building, apartment or non-residential space or his property, real estate expires, he is obliged to file a partial return to real estate tax in the same period (until 31.1.2020). The partial tax return is filed on the same prescribed model form. When selling real estate carried out in 2019, it is necessary to state that it is a partial tax return for the termination of tax liability.

If the land, building, flat or non-residential space in a residential building is co-owned by several persons, each co-owner will file a tax return for real estate tax up to the amount of his co-ownership share. If the co-owners agree, on the basis of an agreement on the appointment of a real estate tax return representative, to entrust one of the co-owners with the filing of a tax return, the relevant return shall be filed by the representative appointed by the co-owners. If the land, building, flat or non-residential space in the apartment building is jointly co-owned by the spouses, the relevant declaration is filed by one of the spouses.

How often is the real estate tax return filed?

The real estate tax return does not need to be filed every year, but is filed only if there is a change in the property (whether ownership, eg sale / purchase or a change in the purpose of using non-residential space). Every year, you will automatically receive a payment order from the tax administrator with the amount of real estate tax, which you only have to pay.

The administration of real estate tax is performed by the municipality in whose territory the real estate is located. In Bratislava, the tax return is filed at the City Hall at the Department of Local Taxes and Fees, which can be found on Blagoevova Street No. 9 in Petržalka.

What are the real estate tax rates in Bratislava?

The amount of real estate tax is calculated on the basis of the tax return by the tax administrator, according to the relevant tariff. (Real Estate Tax Rates 2020)

WHEN when is it necessary to pay the levied tax?

The tax is due 15 days from the day when the decision, which was delivered from the tax administrator to the taxpayer, became valid. Real estate tax can also be paid in installments, but such payment must be determined by the tax administrator.