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Real estate
Check whether the declaration is late and whether a special exemption may apply.
records real-estate details and affects . accepts initial and amendatory declarations for different years.
The penalty depends on the declaration and transitional provisions. This estimate does not replace an or accountant review.
For a late initial declaration, the tool shows the likely €100 base amount.
For late amendatory declarations for 2010 onward, it checks whether they were filed from 31 December 2014 while cadastral records are not yet posted nationwide. Confirm any with or an accountant.
The circular describes one penalty where the same changes repeat across multiple years. Confirm how it applies to your case.
Use 's official / digital service.
For a late initial return the likely base amount shown is €100. A late amendatory return for 2010 onward may be exempt if filed from 31 December 2014 while nationwide cadastral posting is incomplete. Confirm the result under current rules.
Indicative penalty check
€100.00