Area: Okolje in prostor
Competent authority: MF, MP, MzI
EZU URL: .nan
Initiative ID: 339
Initiative accepted and completed: '2014-07-14'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2014-05-23'
Initiative published: '2014-05-23'
Initiative submitted: '2014-05-09'
Response from the competent authority: "Reply from the Ministry of Justice:The Ministry\
  \ of Justice is responsible for the area of notariat and land registry, and we therefore\
  \ provide below a non-binding legal opinion in the field of our Ministry's work:\r\
  \n The Land Register Act (Official Gazette of the Republic of Slovenia, No. 58/03,\
  \ 45/08, 28/09 and 25/11) determines the content of entries and data to be entered\
  \ in the Land Register. The Land Register is a public register intended for the\
  \ registration and public publication of information on rights in immovable property\
  \ and legal facts relating to immovable property. With regard to your question,\
  \ we would like to clarify that, pursuant to Article 38 of the Land Register Act,\
  \ the registration of the acquisition of the ownership right must be accompanied\
  \ by a certificate from the competent authority on the intended use of the immovable\
  \ property according to the zoning acts and on any zoning measures applicable in\
  \ the area where the immovable property is located (hereinafter: the \"certificate\
  \ on the intended use of the land\"). The certificate on the intended use of land\
  \ has the character of a certificate from the official register and, as of the date\
  \ of entry into force of the Act on Spatial Planning (Official Gazette of the Republic\
  \ of Slovenia, No 33/07, 108/09, 57/12 and 109/12), it replaces the previously valid\
  \ location information for the purposes of real estate turnover. It constitutes\
  \ an important source of information for land owners, parties to a sale contract\
  \ or investors on the intended use of land and spatial measures under the spatial\
  \ planning regulations, as well as on whether the consent or approval of the competent\
  \ authority is required in connection with the transaction and on the existence\
  \ of the municipality's pre-emption right. Article 38(5) of the Land Register Act\
  \ allows a notary who has electronic access to the computerised register in which\
  \ the information on the purpose of use of the immovable property according to the\
  \ zoning acts and on possible zoning measures is entered to consult this register\
  \ and to indicate in the authentication certificate the transaction number under\
  \ which he/she has consulted this register, but for the time being the notary can\
  \ only verify the data with the data from the Business Register of Slovenia (PRS),\
  \ which is maintained by the Agency of the Republic of Slovenia for Public Legal\
  \ Records and Services. A single computerised register in which the information\
  \ on the intended use of the real estate is entered is not currently established\
  \ at the national level.Reply from the Ministry of Finance:The initiative concerns\
  \ the submission of mandatory annexes to the real estate turnover tax return, which\
  \ the taxable person is obliged to submit within 15 days after the tax liability\
  \ has arisen to the tax authority in the territory of which the real estate is located,\
  \ in accordance with the Real Estate Turnover Tax Act - ZDPN-2 (Official Gazette\
  \ of the Republic of Slovenia, No 117/06). In this respect, we would like to clarify\
  \ that the Law provides that the taxpayer must attach to the return the documents\
  \ on the basis of which the ownership right to the immovable property is transferred\
  \ and, if the immovable property has not yet been entered in the Land Register,\
  \ also proof of the manner of acquisition of the immovable property. This legal\
  \ basis therefore determines which documents must be attached to the property tax\
  \ return. A certificate of the intended use of the land is, however, required on\
  \ the basis of other laws, e.g. the Land Register Act (Official Gazette of the Republic\
  \ of Slovenia, No 58/03, 45/08, 28/09 and 25/11), which provides in Article 38 that\
  \ the registration of the acquisition of the right of ownership must be accompanied\
  \ by a certificate from the competent authority on the intended use of the real\
  \ estate according to the spatial planning acts and on any spatial planning measures\
  \ in force in the area where the real estate is located. Article 87 of the Act on\
  \ Spatial Planning - ZUreP-1 (Official Gazette of the Republic of Slovenia, No 110/02,\
  \ 8/03 - corrected, 58/03 - ZZK-1, 33/07 - ZPNa\u010Drt, 108/09 - ZGO-1C and 80/10\
  \ - ZUPUDPP) also stipulates that the owner of real estate in the pre-emption right\
  \ area must, prior to the conclusion of a purchase contract, obtain a certificate\
  \ from the municipality stating that it does not exercise the right of pre-emption\
  \ on the real estate. If the municipality does not issue a certificate within 15\
  \ days of the request, it is deemed not to exercise the pre-emption right. However,\
  \ the information on whether or not the legal pre-emption right is exercised is\
  \ the information contained in the certificate of designated use.Tax practice shows\
  \ that in most cases taxpayers already provide a certificate of designated use when\
  \ submitting their real estate sales tax return. In the event that taxpayers do\
  \ not have this certificate at the time of filing their tax return, the tax office\
  \ informs them that it will obtain this certificate itself ex officio. In most cases,\
  \ the taxable persons, in the interest of speeding up the assessment procedure,\
  \ will then obtain the certificate of designated use from the municipalities themselves\
  \ and submit it to the tax authority.With regard to the tax liability, it is clarified\
  \ that it arises when the contract under which the real estate is transferred is\
  \ concluded. Exceptionally, if the transfer of immovable property requires a licence\
  \ from a public authority or another legal act, the tax liability arises when the\
  \ legal act becomes final, even if the contract was concluded earlier. The tax authority\
  \ will therefore generally follow the general rule for the creation of the tax liability,\
  \ but where there is an exception, the burden of proof is on the taxpayer to provide\
  \ the tax authority with the relevant documents, such as, for example, the decision\
  \ or certificate approving the transaction pursuant to the Agricultural Land Act\
  \ (Official Gazette of the Republic of Slovenia, No. 27 of 19.12.2009, No. 27 of\
  \ 19.12.2009). 71/11 - Official consolidated text and 58/12), in the case of transactions\
  \ with agricultural land, forests and farms, issued by administrative units.With\
  \ regard to the determination of the tax base, we would like to clarify that, in\
  \ practice, in order to correctly determine the tax base, the tax office needs the\
  \ information from the certificate of intended use. The certificate of land use\
  \ contains both information on the intended use of the land and information on the\
  \ more detailed intended use. In practice, it has been found in several cases that\
  \ the intended use has been incorrectly recorded in the public records (land register,\
  \ real estate register), in particular in the area of the information on the detailed\
  \ intended use (land for the construction of buildings). This certificate also provides\
  \ the tax authority with information on whether the land is, for example, undeveloped\
  \ building land, which may be subject to VAT. The information on the more detailed\
  \ land use is also useful information for checking whether such turnover is also\
  \ subject to capital gains tax as a result of the change of land use.With regard\
  \ to the obligation to propose or obtain a certificate of intended use by the owner\
  \ of the property or the authority in the procedure of real estate turnover, we\
  \ have observed the following guidelines:- according to the provision of Article\
  \ 7 of the VAT Act-2, the tax liability arises at the time of conclusion of the\
  \ contract;- s 87. Article 87 of the ZUreP-1 imposes on the owner of a real estate\
  \ situated in the pre-emption right area the obligation to obtain a certificate\
  \ from the municipality that he does not claim the pre-emption right on the real\
  \ estate prior to the conclusion of the purchase and sale agreement; however, a\
  \ notary may not notarize the signature of the seller on the purchase and sale agreement\
  \ if the seller has not submitted a certificate of the name of the property;- pursuant\
  \ to Article 105 of the Act on Spatial Planning - ZPNa\u010Drt (Official Gazette\
  \ of the RS, no. 33/07, 70/08, - ZVO-1B, 108/09, 80/10 - ZUPUDPP, 43/11 - ZKZ-C,\
  \ 57/12, 57/12 - ZUPUDPP-A and 109/12) from the date of entry into force of this\
  \ Act, irrespective of the provisions of other regulations, the submission of a\
  \ certificate of zoning designation is no longer obligatory in any procedure; the\
  \ information for the purposes of the procedure must be obtained by the authority\
  \ itself.In the light of the above-mentioned legal provisions, we would like to\
  \ point out as a possibility that, also due to the different situations and legal\
  \ bases, the rule laid down in Article 105 of the ZPNa\u010Drt has not yet been\
  \ fully implemented in practice."
Text file: 339.txt
Title: Certificate of land use
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=339
