All real estate transactions incurred up to 31 December 2016 will be reported on the Form of Real Estate Transaction Report, while any real estate transactions arising after January 1, 2017 will be reported by notaries, courts or public law bodies within their jurisdiction
Real estate tax If you purchased, inherited or otherwise acquired a property, you are a taxpayer for real estate sales If you have purchased, inherited or otherwise acquired a property (building or land) when no such tax is paid on such an acquisition The value of the (VAT) taxpayer is the real estate sales tax. The tax rate is four percent of the market value of the real estate at the time of its acquisition. The original real estate tax is the market value of the real estate at the moment of the tax liability. VAT payments, among other things, are exempted from: • land delivery except construction land • delivery of buildings or their parts and land on which they are located if, from the date of first resettlement or use, to the date of the next delivery, more than two years have elapsed. Tax exemptionGraduates do not pay real estate tax if they are: • persons acquiring property in the process of repatriation of immovable property and property consolidation • expatriates and refugees who acquire real estate by replacing their real estate abroad • protected tenants buying a residential building or apartment in which they live on the basis of a lease agreement, • citizens who purchase a residential building or apartment (including land) with occupancy rights or with the consent of the tenant of the tenancy right under the regulations regulating the sale of flats where occupancy right exists. The same is true of protected tenants who buy a residential building or apartment in which they live on the basis of a lease • persons who acquire real estate in accordance with regulations regulating the conversion of social ownership into other forms of ownership • spouse, extramarital, formal and informal life partners, descendents and ancestors, adopters and adopters who relate to the recipient of the maintenance relationship and acquire real estate on the basis of a life-long-term contract or on the basis of a contract of temporary maintenance • persons who acquire separate parts of and / or the like by divestiture of co-ownership or by divestment of joint ownership real estate, irrespective of the ratios before and after the dissolution of the co-ownership or division of joint ownership. The documents you need to enclose depends on which basis you are exempt from paying taxes. Successful and donated real estate You are free to receive it if you inherit or receive a property and belong to is the bottom of the following categories: • spouse, extramarital, formal and informal life partners, offspring and ancestors who form an upright line and adopts and adopters who are in this relationship with the deceased or donor • legal and natural persons to whom the Republic of Croatia or a local and regional self-government donates, that is, real estate without compensation for damages or for other reasons related to the Homeland war • former spouses, former offspring partners and former formal and informal life partners when regulating their property relations. Real Estate Transaction Invoice All real estate transactions that are made up to 31 December 2016 will be reported on the Real Estate Transaction Report form, while any real estate transactions arising after 1 January 2017 will be reported by notaries, courts or public law bodies within their jurisdiction. If, however, someone compiles a document not certified by a notary public, he / she is still required to report such real estate transactions to the competent tax office at the place where the real estate is located, within 30 days of the drafting of that document. If the real estate transaction is not reported according to the real estate market value The Tax Administration is authorized to estimate the market value of the real estate by estimating. If a taxpayer is exempt from paying taxes, he will no longer get a ruling on that exemption. Only those taxpayers who determine the tax liability will be solved. Tax debit The buyer of real estate sales tax is obliged to pay a tax liability within 15 days from the date of delivery of the decision on the determination of real estate tax, since the appeal does not delay execution nor a temporary or tax solution.