Form 216 ‘Declaration regarding the special tax on immovable and movable assets of high value’: ANAF Order no. 3738/2024

The takeaway

Order no. 3738/2024 of the president of the National Fiscal Administration Agency (OPANAF no. 3738/2024) approved:

• Form 216 ‘Declaration regarding the special tax on immovable and movable assets of high value’; 

• the procedure regarding the collaboration between the local fiscal body and the central fiscal body for receiving/transmitting information regarding taxpayers owing special tax on high-value immovable property. 

In detail 

Law no. 296/2023 regarding some fiscal-budgetary measures to ensure Romania’s long-term financial sustainability introduced in the Fiscal Code the Special Tax on immovable and movable assets of high value (Title X), applicable as of 1 January 2024: 

• Individuals who, on 31 December of the previous fiscal year, owned/had joint ownership of residential buildings located in Romania will pay a tax of 0.3% on the difference between the taxable value of the building communicated by the local fiscal body through the taxation decision and the ceiling of RON 2,500,000 if the taxable value of the building exceeds RON 2,500,000; 

• Individuals and legal persons owning cars registered in Romania for which the individual purchase value exceeds RON 375,000 will pay a tax of 0.3% on the difference between the purchase value and the ceiling of RON 375,000. 

For residential buildings, the deadline for declaring and paying the amount due is 30 September of the current fiscal year. For cars with a value higher than the indicated ceiling, the deadline for declaring and paying the tax is 31 December of the current fiscal year. 

OPANAF no. 3738/2024 approved the model and content of form 216 ‘Declaration regarding the special tax on immovable and movable assets of high value’ and the Procedure regarding the way in which the collaboration between the local fiscal body and the central fiscal body is carried out for receiving/transmitting information regarding taxpayers owing the special tax on real estate of high value. 

Source: [Order of the President of the National Fiscal Administration Agency no. 3738/2024 approve the model and content of form 216 ‘Declaration regarding the special tax on immovable and movable assets of high value’, as well as the Procedure regarding the way in which the collaboration between the local fiscal body and the central fiscal body is carried out regarding the receipt/transmission of certain information regarding taxpayers owing the special tax on high-value immovable property, published in the Official Gazette no. 689 dated 17 July 2024]