The benefit on the Real Estate Tax for these sectors that were severely hit by the pandemic will operate on the basic and complementary component with respect to the following fees, as applicable:
Built urban plant: basic component: installments 2, 3, 4 and 5 of 2020 and installments 1, 2, 3 and 4 of 2021;
Empty urban plant: basic component: installments 2, 3 and 4 of 2020 and installments 1, 2, 3 and 4 of 2021;
Rural and sub-rural plant: basic component: installments 2, 3 and 4 of 2020 and installments 1, 2 and 3 of 2021.
In relation to the complementary component of the sets of buildings of the urban built, urban wasteland and rural and sub-rural plants (considered these last two plants together, according to the law) of the year 2021, it will be applied in the proportion that corresponds to the quotas indicated in the previous points. It should be taken into account that the ex officio cancellation includes the debts and subjects that result, as of September 30, 2021, owners, usufructuaries, surface owners or possessors by title of owner, of properties located in the urban built, urban wasteland, rural plants and subrural.
For such purposes, ARBA will record in its database the benefit of extinguishing debts ex officio, that is, without the need for a request from the interested party, provided that all the legal requirements and the necessary information are available in its databases. data. And in this aspect, the coincidence in the activity code declared by the taxpayer plays a leading role.
However, in the event that the subjects do not comply with the conditions according to the results of the comparison with the agency’s database, they may request the registration of the benefit of extinction of debts through the application “Comprehensive System of Exemptions ”(SIE). The collecting body must resolve by means of a founded act accepting or denying.
Having proceeded to register the benefit, either ex officio or at the request of a party, ARBA will re-liquidate the executive titles issued that include extinguished debts, and will request the State Prosecutor’s Office to formalize the withdrawal, in whole or in part, of the compulsory lawsuits initiated and / or reformulate or cancel the payment plans that have been formalized, as the case may be.
Because the benefit falls on obligations that could be canceled by the taxpayer, article 5 of the law stipulates that the payments made will generate a credit in favor of the taxpayer that may be compensated or request its repetition, which is why RN 38 / 21 provides that they may carry out either of the two procedures observing the Tax Code – Law No. 10397 and its complementary regulations.
The forgiveness also applies to rented or transferred properties. If obligations now extinguished ex officio have been paid, a tax credit will be generated to compensate with future payments of the Real Estate Tax.