Urban tax

The urban tax is a tax which applies to:

  • real frames and constructions of any nature occupied entirely or partly, by their owners as principal residence or secondary, or placed free by the known as owners at the disposal of their spouse, ascending or downward as dwelling;
  • real affected frames, by their owners with an community activity or with any form of exploitation;
  • machines and apparatuses installed in the establishments of production of goods or services;
  • open areas assigned by their owner to any exploitation.
T.U.S. 'applies inside the perimeters of the urban communes and their peripheral zones, of the delimited centers and the estival, winter and thermal stations. - 3% for the grounds; - 4% for the buildings, fittings, material and tools (material punched-card, technical and data processing also).

Category: Taxation

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