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Муниципальные налоги

Муниципальные налоги

Тут соблюдается симметрия между оплатой налога на покупку недвижимости и между муниципальным налогом (арноной), а именно:

пока на участке не построено здание, владелец участка обязан платить налог на имущество. Как только здание будет построено, владелец будет обязан платить муниципальный налог.

Тот, кто обязан выплачивать муниципальный налог является "владельцем".

"Владелец"пользуется муниципальными услугами. Поэтому, в случае аренды недвижимости, платить муниципальный налог будет арендатор. При этом, обязанность сообщить муниципалитету об аренде недвижимости и о личности арендатора лежит на арендодателе.

При замене "владельцев", уходящий владелец обязан сообщить местным властям об изменениях и передать им всю информацию о личности нового владельца. В противном случае, его могут обязать выплачивать муниципальные налоги, если новый владелец будет уклоняться от их оплаты. Если муниципальные налоги не будут оплачены, местные власти не дадут разрешение на передачу прав в Управлении регистрации недвижимости, поэтому, покупатель обязан удостовериться, что владелец недвижимости уплатил нужную сумму.

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