{"id":29844,"date":"2024-07-22T17:46:08","date_gmt":"2024-07-22T14:46:08","guid":{"rendered":"https:\/\/legalbadger.org\/?p=29844"},"modified":"2025-01-28T22:52:50","modified_gmt":"2025-01-28T19:52:50","slug":"luxury-tax-anaf-announces-new-form-for-expensive-houses-and-cars-in-romania","status":"publish","type":"post","link":"https:\/\/legalbadger.org\/en\/news\/finance-and-banking\/luxury-tax-anaf-announces-new-form-for-expensive-houses-and-cars-in-romania\/","title":{"rendered":"Luxury tax: ANAF announces new form for expensive houses and cars in Romania"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">On July 17, 2024, ANAF Order 3.738\/2024 was published in the Official Gazette, namely the model return for the special tax return for high value immovable and movable property following the introduction of the &#8220;<\/span><i><span style=\"font-weight: 400;\">luxury tax<\/span><\/i><span style=\"font-weight: 400;\">&#8221; by Law 296\/2023.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Specifically, it is form 216 to be used starting this year, with filing deadlines in September and December.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The &#8220;<\/span><i><span style=\"font-weight: 400;\">luxury tax<\/span><\/i><span style=\"font-weight: 400;\">&#8221; or the obligation to report and pay is applied differentially, depending on the nature of the property owned:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For owners of residential buildings located in Romania, whose taxable value exceeds RON 2.5 million (about \u20ac500,000) as of December 31 of the previous tax year, the deadline for filing the return and paying the tax is September 30 of the current tax year.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In the case of individuals and legal entities owning cars registered or registered in Romania, with an individual purchase value exceeding 375,000 lei (approximately 75,000 euro), the deadline is December 31 of the current tax year.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The special tax is calculated by applying a <\/span><b>rate of 0.3% to the difference between the taxable value of the property<\/b> <b>and the set threshold<\/b><span style=\"font-weight: 400;\"> (RON 2.5 million for buildings and RON 375,000 for vehicles).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Form 216 will be available in electronic format on the ANAF platform, and it must be completed and submitted by digital means: <\/span><i><span style=\"font-weight: 400;\">&#8216;The return shall be completed using the assistance program and submitted by electronic means of remote transmission, in accordance with the legal provisions in force. The assistance program is made available to taxpayers free of charge by the subordinated tax units or can be downloaded from the website of the National Agency for Tax Administration, at www.anaf.ro&#8221;.<\/span><\/i><\/p>\n","protected":false},"excerpt":{"rendered":"<p>On July 17, 2024, ANAF Order 3.738\/2024 was published in the Official Gazette, namely the model return for the special tax return for high value immovable and movable property following the introduction of the &#8220;luxury tax&#8221; by Law 296\/2023. Specifically, it is form 216 to be used starting this year, with filing deadlines in September [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":24841,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_ppma_block_editor_authors":""},"categories":[268],"tags":[],"ppma_author":[119],"class_list":["post-29844","post","type-post","status-publish","format-standard","has-post-thumbnail","category-finance-and-banking"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Luxury tax: ANAF announces new form for expensive houses and cars in Romania - Legal Badger<\/title>\n<meta name=\"description\" content=\"Luxury tax: ANAF announces new form for expensive houses and cars in Romania\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/legalbadger.org\/en\/news\/finance-and-banking\/luxury-tax-anaf-announces-new-form-for-expensive-houses-and-cars-in-romania\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Luxury tax: ANAF announces new form for expensive houses and cars in Romania - 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