Owners of land with uninhabitable or partially uninhabitable buildings, who pay the same tax as for a habitable building, have the right to demolish it or request a reassessment of the real estate. In this way, the tax charge will be recalculated and adapted to the current condition of the real estate.
In a reply to IPN, the Cadastre of Immovable Property states that "the owner of a real estate has the right to use, transform or demolish the real estate, but this right is not unlimited and must take into account urban and building regulations".
As a rule, the demolition of a real estate property requires a demolition authorization, issued by the competent executive authorities at the request of the owner.
Once the total or partial demolition of the building has been carried out, the cadastral work is carried out and a deed confirming this is drawn up. Thus, the demolition of the building is indicated in the immovable property register, which means that the owner will no longer pay tax on the demolished property.
According to the specialists from the Real Property Cadastre, the institution carries out evaluation works on all dwellings included in the real property register through the territorial cadastral services.
