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This year, the deadline for submitting the Rural Land Property Tax Declaration (DITR) is September 30, 2024.
The following individuals or legal entities are required to submit the DITR, except those who are exempt or immune:
- Owners, holders of beneficial ownership, or possessors of any title, including usufructuaries;
- Co-owners, when the rural property is jointly owned by more than one taxpayer due to a contract, court decision, or joint donation;
- Co-possessors, when more than one person possesses the rural property;
- Individuals who, between January 1, 2024, and the date of DITR submission, lost possession of the rural property or the right of ownership due to transfer or incorporation into the expropriator's assets;
- Estate administrators, when the rural property belongs to a deceased estate, until the division is completed. If no estate administrator has been appointed, the DITR must be submitted by the surviving spouse, partner, or successor.
Our Tax Law team is available to clarify any questions and provide support on this matter.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
