Land Tax

Land Tax must be paid each year and proof of payment is required when

Applying for definitive DUAT.

ARTICLE 41

Fees

Authorisation fees and annual fees shall be payable by the applicants and holders of the right of land use and benefit.

ARTICLE 42

Payment

Payment of annual fees shall be made either during the first three months of the year or in two instalments, the first of which shall be paid by the end of March and the second by the end June.
The fees shall be paid to the Cadastre Services.

ARTICLE 44

Temporary exemption from fees

1. A titleholder of the right of land use and benefit who is unable to fulfill the terms of the exploitation plan for reasons that are beyond his control and responsibility, may apply to the entity that authorized his application for exemption from payment of annual fees for a period of three years.

2. The Cadastre Services shall carry out an inspection and, based on the conclusions of this inspection, may propose that an exemption be authorized or that the land area initially authorized be reduced.