The NAFA Order no. 216/2023 regarding the approval of the Procedure for establishing the tax on income from the alienation of agricultural lands located outside the city/the control package of legal entities that own one or more agricultural lands located outside the city, as well as the model and content of some forms  was published in the Official Gazette, Part I no. 165 of February 27th, 2023

The Order approves the model, content and filling instructions of the following forms:

a) 213 „Declaration regarding the income made by the natural and/or legal person from the alienation by sale of the control package of the legal persons who own one or more agricultural lands located outside the city”;

b) 214 „Application for the determination of the tax on the income made by the natural and/or legal person from the alienation, by court decision, of the agricultural land located outside the city/the control package of the legal persons who own one or more agricultural lands located outside the city”.

c) 259 „Tax decision regarding the income made by the natural and/or legal person from the alienation of agricultural lands located outside the city/the control package of legal persons that own one or more agricultural lands located outside the city”.

Instructions for completing form 213 „Declaration regarding the income made by the natural and/or legal person from the alienation by sale of the control package of the legal persons who own one or more agricultural lands located outside the city”:

- The declaration is completed and submitted by the natural or legal person who alienates, by sale, the control package of the legal persons who own one or more agricultural lands located outside the city and which represent more than 25% of the assets provided for in Art. 42 para. (5) point 1 of Law no. 17/2014, insofar as the alienation takes place before the completion of 8 years from the acquisition of any of these lands.

- The above-mentioned assets mean the real estate properties of the legal entity representing any land, building or other construction built or incorporated in a land, registered according to the applicable accounting regulations.

- The control package represents the participation in the share capital/patrimony of a legal person, held by a natural or legal person, directly or indirectly, and which exceeds 50% of the value/number of securities or voting rights, as the case may be.

The declaration is submitted to the competent central fiscal body within a maximum of 10 days from the date of the transfer, in order to calculate the tax, based on the legal act through which the control package of the legal person is alienated by sale.

Instructions for completing form 214 „Application for the determination of the tax on the income made by the natural and/or legal persons from the alienation, by court decision, of the agricultural land located outside the city/the control package of the legal persons who own one or more agricultural lands located outside the city”

The application is completed and submitted by individuals and/or legal persons in order to determine by the competent central fiscal body the additional tax on the income made in the case of alienation, by court decision that takes the place of a sales contract, of:

a) agricultural lands located outside the city, before the completion of 8 years from their purchase;

b) the control package of legal entities that own one or more agricultural lands located outside the city and that represent more than 25% of the assets provided for in art. 42 para. (5) point 1 of Law no. 17/2014, insofar as the alienation takes place before the completion of 8 years from the acquisition of any of these lands.

The application is submitted to the competent central fiscal body accompanied by the copy of the court decision and related documentation.

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