In the Official Gazette No. 689 of 17 July 2024 was published OPANAF No. 3.738/2024 for the approval of the model and content of Form 216 “Special tax return on immovable and movable property of high value”, as well as of the Procedure on the manner of cooperation between the local tax authority and the central tax authority on the receipt/transmission of information on taxpayers who owe special tax on immovable property of high value.
Form 216 is to be filled in and submitted to the competent central tax authority by the following taxpayers: a) individuals who, on 31 December of the previous fiscal year, own/jointly own residential buildings located in Romania, if the taxable value of the building, calculated according to Art. 457 of Law No. 227/2015 on the Fiscal code, exceeds 2,500,000 Lei.
In this case, the statement shall be submitted to the competent central tax authority by 30 September of the current tax year inclusively; b) individuals and legal persons owning cars registered in Romania whose individual purchase value exceeds 375,000 Lei. In this situation, the statement shall be submitted to the competent central fiscal authority by 31 December of the current tax year inclusively.
