Area: Finance
Competent authority: MF
EZU URL: .nan
Initiative ID: 175
Initiative accepted and completed: '2013-08-07'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2013-07-17'
Initiative published: '2013-07-17'
Initiative submitted: '2013-07-12'
Response from the competent authority: Reply from the Ministry of Finance to petition
  175:In the case of the sale of real estate, in addition to the taxation with the
  real estate turnover tax in accordance with Article 93(1)(1) of the Income Tax Act
  ZDoh-2 (Official Gazette of the Republic of Slovenia No.13/11-UPB7, 24/12, 30/12,
  40/12-ZUJF, 75/12, 94/12), the capital gain is also determined. Article 96(2) ZDoh-2
  provides that no income tax is payable on capital gains realised on the disposal
  of a dwelling - in which the taxpayer had a registered permanent residence and owned
  and actually resided for at least three years prior to the disposal.The conditions
  that must be met relate to the period of ownership, the registration of the permanent
  residence and the actual residence in the property that is the subject of the disposal.
  The proof of the fulfilment of the exemption condition is therefore, inter alia,
  the registration of the permanent residence and, for this purpose, the tax authorities
  require the taxable person to submit a certificate of registration of the permanent
  residence issued by the administrative units. With regard to the citizen's request
  to obtain data on permanent residence by direct access to databases, we reply that
  the Tax Administration of the Republic of Slovenia obtains data on the permanent
  residence of natural persons from the Central Register of Population (CRP) ex officio,
  but we keep data for the current period and not historical data (the legal requirement
  is to have data on the permanent residence for at least the last three years prior
  to the disposal).Given that we also want to provide taxpayers with a service that
  is less burdensome for them, we have already started activities to keep data on
  permanent residence also for historical periods. This means that we will also keep
  information on the date of registration of the permanent residence in addition to
  the data on the permanent residence. We are currently in the process of implementing
  this data.
Text file: 175.txt
Title: ' Forecast of the real estate turnover tax'
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=175
