The Royal Decree on Land and
Land or buildings used for residential purposes;Land or buildings used for other purposes; and- Vacant or unused land or buildings.
Owners of the above types of land or buildings are therefore only required to pay 10% of the land and building tax normally owed for 2021.
The royal decree follows the Ministry of Interior's recent announcement of an extension for the payment of land and building tax in 2021, which will now be due by
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
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