Text file: 3733.txt
author: Drei
downvotes: 9
end consideration date: 2012-11-03
id: '3733'
number comments: 9
number views: 1518
proposal type: Competent authority response
response: "Response from the Ministry of Finance\nThe latest amendment to the Income\
  \ Tax Act (Official Gazette of the Republic of Slovenia No 94/12) provides that\
  \ income from the rental of property is taxed on a ceded basis at a rate of 25 per\
  \ cent. The above-mentioned regime became applicable on 1 January 2013.\nUnder the\
  \ Income Tax Act (Official Journal of the Republic of Slovenia, No 13/11 - official\
  \ consolidated text, hereinafter referred to as \"ZDoh-2\"), income tax is levied,\
  \ inter alia, on income derived by a natural person from the letting of property\
  \ which is earned or derived in a tax year corresponding to a calendar year. Such\
  \ income is deemed to be received when it is paid to or otherwise made available\
  \ to a natural person. Rental income is defined in detail in ZDoh-2. Actual income\
  \ from the letting out of property, including immovable property (i.e. also income\
  \ from the letting out of a dwelling), is taxable.\nThe proposal to tax at a tax\
  \ rate of 40 per cent the opportunity income on vacant dwellings (where the owner\
  \ of the dwelling is not a registered resident) which the owner of the property\
  \ would receive if he were to rent out the property on the market is, in substance,\
  \ a proposal to introduce an additional tax to be paid by the owners of such dwellings.\
  \ In this respect, it is recalled that under the current tax regime, homeowners\
  \ are already in principle liable for two levies, which are in the nature of a (immovable)\
  \ property tax. These are the compensation for the use of building land, which is\
  \ payable on the basis of the provisions of the Building Land Act and the Building\
  \ Construction Act, and the property tax, which is levied on the basis of the provisions\
  \ of the Citizens' Taxes Act. The latter grants the owners of dwellings in which\
  \ they or their immediate family members actually reside a reduction in the tax\
  \ base for the value of dwellings up to 160 m2. This indirectly imposes a higher\
  \ tax on dwellings that are not used by the owner, regardless of whether the dwellings\
  \ are empty or rented out.\nHowever, we would like to clarify that this issue is\
  \ being considered in the context of the preparation of the basis for a new property\
  \ tax system to replace the current two levies. The possibility of a substantial\
  \ tax increase in the case of empty housing, which is common practice in other countries,\
  \ is being considered.\n "
response date: 2013-01-22
response due date: null
sent date: 2012-10-05
title: Taxation of non-rented housing.
upvotes: 15
url: https://predlagam.vladi.si/predlog/3733
