Real estate tax is an annual tax levied based on the cadastral income of real estate properties and applicable rates, which vary from one region to another. It primarily applies to buildings and the materiel and equipment used in industrial activities.

Cadastral income is a tax assessment of the rental value of a property, serving as the basis for calculating real estate tax and for determining taxable real estate income. It is determined by the federal cadastral administration.

Property tax on materiel and equipment applies to all equipment and machines used in production. Property tax on buildings applies to buildings used for business activities. Optimizing these two categories follows different rules depending on the region.

Materiel and equipment includes all remove apparatus, machines, and installations used in industrial, commercial, or artisanal activities, excluding buildings and their accessories. It is subject to a separate cadastral income determined by the administration, which requires precise identification of the equipment concerned to avoid incorrect taxation.

Yes. It is possible to challenge excessive amounts, update the list of machinery and equipment to exclude unproductive or obsolete items, and claim applicable regional exemptions. ABV Development provides full support for these processes.