According to the new law on the mass valuation of real estate for natural persons who lease buildings or parts of buildings, information on these deals no longer needs to be reported in the real estate market register at the Surveying and Mapping Authority of the Republic of Slovenia (GURS). The data for 2017 is still to be reported, but henceforth GURS will obtain data from the financial administration.
As announced today by the Ministry of Environment and Spatial Planning, natural persons are obliged to inform the Financial Administration on deals through which buildings or parts of building are leased to another natural person, namely when submitting tax returns on income from leasing property.
Now the lessors will also no longer have to inform GURS about the annexes to the financial leasing contracts and early terminations or cancellations of financial leasing contracts.
The deals in which a building or a part of a building is leased by a natural person to a legal entity, an individual entrepreneur or persons who are considered as tax payers in the calculation of tax deductions on income from leasing property, the landlords are obliged to report to GURS.
The landlords who manage buildings or parts of building owned by the state or municipalities are also obliged to report data about the lease to GURS, as must the managers of multi-dwelling or office buildings for the parts of them in co-ownership.