The data declared takes effect on the calculation of the tax starting from the two-month period following the one in which the change was communicated.
If the surface area of the property has increased:
- declare the change within 90 days.
If the surface has decreased:
- declares the change in the two-month period in which the event occurs.
If you have merged or split two or more real estate units:
- declare the change and remember to indicate the cadastral data of the property of the new units to avoid incurring an administrative fine of €100 to €400.