Prin Hotărârea nr. 379/2019 adoptată de Consiliul local al municipiului Alba Iulia au fost aprobate nivelurile pentru valorile impozabile, impozitele și taxele locale, alte taxe, taxe speciale și amenzile aplicabile în anul 2020.

În conformitate cu prevederile art. 491 alin. 1 din Legea nr. 227/2015 privind Codul fiscal, cu modificările și completările ulterioare, „în cazul oricărui impozit sau oricărei taxe locale, care constă într-o anumită sumă în lei sau care este stabilită pe baza unei sume în lei, sumele respective se indexează anual, până la data de 30 aprilie, de către consiliile locale, ținând cont de rata inflației pentru anul fiscal anterior, comunicată pe site-urile oficiale ale Ministerului Finanțelor Publice și Ministerul Dezvoltării Regionale și Administrației Publice”.

De asemenea în alineatul 2 din același articol se menționează că „sumele indexate conform alin. (1) se aprobă prin hotărâre a consiliului local și se aplică în anul fiscal următor”.

Trebuie menționat faptul că potrivit dispozițiilor alineatului 3 al art. 491 „dacă hotărârea consiliului local nu a fost adoptată cu cel puţin 3 zile lucrătoare înainte de expirarea exerciţiului bugetar, în anul fiscal următor, în cazul oricărui impozit sau oricărei taxe locale, care constă într-o anumită sumă în lei sau care este stabilită pe baza unei anumite sume în lei ori se determină prin aplicarea unei cote procentuale, se aplică de către compartimentul de resort din aparatul de specialitate al primarului, nivelurile maxime prevăzute de prezentul cod, indexate potrivit prevederilor alin. (1).”

Așadar, în situația în care Consiliul local al municipiului Alba Iulia nu ar fi adoptat o hotărâre în conformitate cu prevederile art. 491 alin. 1 și 2 din Codul fiscal, în anul 2021, în cazul oricărui impozit și oricărei taxe locale, care constă într-o sumă în lei sau care este stabilită pe baza unei sume în lei ori se determină prin aplicarea unei cote procentuale, se aplică nivelurile maxime prevăzute de Codul fiscal la care se adaugă și rata inflației pe anul 2019 respectiv 3,8%.

Prin adoptarea hotărârii reglementată de art. 491 alin. 1 și 2 din Codul fiscal Consiliul local al municipiului Alba Iulia are posibilitatea, ca în momentul în care se va supune spre dezbatere și aprobare proiectul de hotărâre privind aprobarea  nivelurile pentru valorile impozabile, impozitele și taxele locale, alte taxe, taxe speciale și amenzile aplicabile în anul 2021, să aprobe sumele în lei sau cotele procentuale, după caz, între limitele minime și maxime prevăzute de Codul fiscal.

Prin HCL nr. 379/2019 nu au fost aprobate cotele maxime de impozitare prevăzute de Codul fiscal.

Astfel, dacă în Codul fiscal se prevede că pentru clădirile rezidenţiale şi clădirile-anexă, aflate în proprietatea persoanelor fizice, impozitul pe clădiri se calculează prin aplicarea unei cote cuprinse între 0,08% – 0,2%, asupra valorii impozabile a clădirii (art. 457 alin. 1), prin HCL nr. 379/2019 cota de impozitare a fost stabilită la 0,1% (art. 2 alin. 1).

Codul fiscal prevede că  pentru clădirile nerezidenţiale aflate în proprietatea persoanelor fizice, impozitul pe clădiri se calculează prin aplicarea unei cote cuprinse între 0,2 – 1,3% asupra valorii clădirii (art. 458 alin. 1), prin HCL nr. 379/2019 cota a fost stabilită la 0,5% (art. 3 alin. 1).

Codul fiscal prevede că pentru clădirile rezidenţiale aflate în proprietatea sau deţinute de persoanele juridice, impozitul/taxa pe clădiri se calculează prin aplicarea unei cote cuprinse între 0,08% – 0,2% asupra valorii impozabile a clădirii (art. 460 alin. 1) prin HCL nr. 379/2019 cota a fost stabilită la 0,2% (art. 5 alin. 1).

În cazul clădirilor nerezidențiale aflate în proprietatea persoanelor juridice, Codul fiscal prevede o cotă de impozitare cuprinsă între 0,2%-1,3%, iar prin HCL 379/2019 a fost aprobată o cotă de 1%.

În cazul unui teren amplasat în intravilan cu categoria de folosința teren cu construcții impozitul prevazut este:

 

Zona

Prevăzut Cod fiscal lei/Ha

HCL 379/2019 lei/Ha

A

6042-15106

6405

B

4215-10538

4467

C

2668-6670

2828

D

1410-3526

1495

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