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Local tax exemptions for people with disabilities and war veterans
Reductions for people with disabilities and war veterans don't apply automatically — they depend on an application filed with the city hall, and the effect isn't retroactive.
What the law says
People with disabilities and war veterans are entitled to reductions or exemptions on building tax, land tax, and one vehicle, depending on the degree of disability or veteran status, under the rules applied by each local administration. An important point: the exemption or reduction doesn't apply retroactively — it takes effect only starting the month after the documents are filed with the city hall.
Law 227/2015 (Cod fiscal) — common exemptions, with reduction percentages applied by local administrations; the exact percentage varies — check with your city hall.
How it applies, in numbers
Illustrative example: if you file the necessary documents with the city hall in May, the reduction or exemption applies starting in June — not retroactively for the January-May period of the same year.
Common mistakes
The common mistake is delaying filing the documents with the city hall, assuming the exemption will apply retroactively from the start of the year anyway — that's not the case. File the application as early in the year as possible, to lose as few months of the benefit as possible.
