13th January 2021

Beginning of the year 2021 belongs to property tax . Both the seller and the buyer have an obligation.

Beginning of the year 2021 belongs to property tax . Both the seller and the buyer have an obligation.

The first obligation that awaits us in January is the filing of a real estate tax return. The deadline for its submission is approaching. The statutory deadline for filing a return is 31.1. to tax period. At the real estate agency HERRYS, we have decided to help you and we have prepared detailed information for you that will help you file a tax return for real estate tax.

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 the owner of real estate subject to real estate tax during 2020 (land, buildings, flats and non-residential premises in a residential building, including the construction of underground garages, outpatient stalls and portable transformer stations) or for which there have been changes that affect the levying of the tax (for example, the area of ​​land has changed). Taxpayers whose property did not change to date 1th of January 2021, compared to the previous period do not file a return for 2021.

The situation to date 1.1.2021, is decisive. If any of the above facts occurs on 1.1.2021, the tax liability arises on this day (e.g. if the deposit of ownership of the apartment was permitted by the real estate cadastre on the 1.1.2021, even then the tax return is submitted by the new owner by the 31.1.2021). It should be noted here, that real estate tax is paid in advance, and thats why real estate tax paid, for example in January 2021, represents real estate tax for 2021.

WHERE AND WHEN is the tax return filed?

The tax return must be submitted on the prescribed sample form. The prescribed tax return form also includes instructions how to complete it. The real estate tax return, can be submitted classically by post, in person or electronically. For electronic filing, it is necessary to have an electronic ID card and the service can be arranged on the portal www.esluzbyba.sk.

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

If the taxpayer has filed a real estate tax return in the past, and to the date 1.1.2021 becomes the owner of another real estate or there is a change in the type or area of ​​land, or the purpose of use of the building, apartment or non-residential space, or his property expires, he is obliged to file a partial return to real estate tax in the same period (until 31.1.2021). The partial tax return is filed on the same prescribed model form. When selling real estate carried out in 2020, 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 an apartment 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 to entrust one of the co-owners with the filing of a tax return on the basis of an agreement on the appointment of a real estate tax return representative, the relevant return shall be filed by the representative appointed by the co-owners, who shall indicate this fact in the relevant return. 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, e.g. 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 taxpayer in the tax return does not calculate the amount of real estate tax. The taxpayer in the tax return states only the required data on the basis of which the amount of tax is calculated by the tax administrator, according to the relevant tariff. (Real Estate Tax Rates 2021)

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.

Linky na odkazy v texte:


Potvrdenie: https://esluzby.bratislava.sk/Upload/files/Tlaciva/Daneapoplatky/Potvrdenie_o_podani_priznania%20DZN.pdf

Informácie na webovej stránke hlavného mestahttps://bratislava.sk/sk/dan-z-nehnutelnosti 

Sadzby dane z nehnuteľnosti za 2021https://www.bratislava.sk/sk/sadzby-dane-z-nehnutelnosti

Kontaktné údaje na správcu dane Hlavného mesta SR Bratislavy:

+421 259 356 954, dane@bratislava.sk

Oddelenie miestnych daní, poplatkov a licencií

Blagoevova ulica č. 9

P.O.BOX 76 850 05 Bratislava 55