Issuing a Tax Valuation Certificate for Real Estate

A tax valuation certificate is often required where natural or legal persons wish to sell their real estate. This certificate is one of the mandatory documents for carrying out property transactions and is required not only for a sale (a building, a flat, land, etc.), but also for the creation of rights in rem, partition, the conclusion of a marriage contract, a contribution in kind (apport) and other similar procedures.

The certificate is issued in two original copies. One remains with the notary, and the other is submitted to the Registry Office. Upon receiving the certificate, it is advisable to check whether all co-owners are recorded and whether the data such as the identifier, address, floor area and appurtenant premises correspond to those in the title document. If there are any discrepancies, they must be corrected before the transaction is carried out.

Who May File a Request for the Issuance of a Tax Valuation?

A request for the issuance of a tax valuation certificate for real estate (including for construction in progress) may be filed by:

• The owner of the property. In the case of co-ownership, each of the co-owners may file an application independently.
• An heir, or any of the heirs.
• A legatee of the property.
• An authorised representative holding a notarised power of attorney.
• A third party, but without the right to receive the certificate.

Important: If the request is filed by a third party, that party has no right to receive the completed certificate. Only the owner, the heir, the legatee or an authorised person may collect it.

Where Are the Documents Filed?

The application and the necessary documents are filed with the Territorial Tax Directorate at the location of the property. In many municipalities it is also possible to file electronically, but the applicant must hold a qualified electronic signature.

Time Limit for the Issuance of the Certificate

The time limit for the issuance of the certificate is 5 days from the filing of the application. It is possible to request a fast service (3 days) or an express service (1 day), and in some municipalities an urgent service (up to 2 hours) is also offered.

Documents Required for the Issuance of a Tax Valuation

For a tax valuation certificate to be issued, the following are attached to the request:

• A copy of the title document (the original may also be required for comparison).
• A certificate of heirs, if the applicant is an heir.
• A copy of the will or a notarial certificate containing details of the testator, the property and the bequeathed shares, if the applicant is a legatee.
• A certifying protocol or a certificate of the degree of completion of the construction, if a tax valuation is sought for construction in progress (issued no earlier than 3 months before the date of the request).
• A certificate from the Land Commission on the characteristics of the agricultural property, a declaration under Article 14 of the Local Taxes and Fees Act (ЗМДТ) and a sketch for agricultural land.

If a declaration under Article 14 of the Local Taxes and Fees Act (ЗМДТ) has not been filed, or if there are changes in the declared characteristics of the property, a new declaration must be attached to the request without fail.

Period of Validity of the Tax Valuation

Certificates issued up to 30 June of the current year are valid until that date. Those issued after 30 June are valid until the end of the current year. If the tax liabilities for the property have been paid for the whole year and this is stated in the certificate, the valuation is valid until the end of the year, regardless of the date of issue.

Tax valuation certificates for undeveloped agricultural land are also valid until the end of the current year.

Issuance Fees

The amount of the fees is determined by each municipality and depends on the type of service — ordinary, fast or express. When a declaration under Article 14 of the Local Taxes and Fees Act (ЗМДТ) is filed, an additional fee may be charged.

• Ordinary service: between BGN 5 and BGN 10 (for Sofia — BGN 17). For construction in progress, the fee may be between BGN 30 and BGN 60 per site.
• Fast service: between BGN 10 and BGN 20 (for Sofia — BGN 25.50).
• Express service: between BGN 20 and BGN 40 (for Sofia — BGN 34).

Should you require legal advice or assistance in connection with the transfer of ownership of real estate and obtaining the necessary documents, please contact us on tel.: 0887550706 or by e-mail: [email protected]