{"id":252379,"date":"2021-05-18T10:45:56","date_gmt":"2021-05-18T10:45:56","guid":{"rendered":"https:\/\/agrochamber.lviv.ua\/splata-podatku-na-zemlia-shcho-perebuvaie-u-spilnii-vlasnosti-en\/04\/2026\/"},"modified":"2026-04-27T16:07:32","modified_gmt":"2026-04-27T16:07:32","slug":"splata-podatku-na-zemlia-shcho-perebuvaie-u-spilnii-vlasnosti-en","status":"publish","type":"post","link":"https:\/\/agrochamber.lviv.ua\/en\/splata-podatku-na-zemlia-shcho-perebuvaie-u-spilnii-vlasnosti-en\/05\/2021\/","title":{"rendered":"Payment of tax on jointly owned land"},"content":{"rendered":"<\/p>\n<p>The main administration of the DPS in the Dnipropetrovsk region informs that in accordance with paragraphs 286.2 of the Tax Code of Ukraine (PKU), land tax payers (except natural persons) independently calculate the amount of land tax every year as of January 1 and no later than February 20 of the current year, submit a tax declaration for the current year to the relevant controlling authority for the location of the land plot in the form established in accordance with the procedure provided for in Art. 46 of the Civil Code, with a breakdown of the annual amount into equal parts by month. Submission of such a declaration exempts from the obligation to submit monthly declarations.<\/p>\n<p>The basis for calculating the land tax is the data of the state land cadastre (clause 286.1 of the Code of Civil Procedure). Subparagraph 2 of Clause 286.6 of the Code of Civil Procedure stipulates that for a plot of land on which a building is located that is jointly owned, in particular, by several legal entities, the tax is calculated, taking into account the area adjacent to the house, to each of such persons in proportion to the due share of each person &#8211; if the building is in joint partial ownership.<\/p>\n<p>A plot of land can be jointly owned with the determination of the share of each of the participants in the joint ownership (joint partial ownership) or without determination of the shares of the participants in the joint ownership (joint joint ownership) (Part 1 of Article 86 of the Land Code of Ukraine).<\/p>\n<p>Thus, legal entities &#8211; co-owners of a land plot that is in their joint ownership (joint partial ownership) independently calculate the land tax in proportion to the share belonging to each of them.<\/p>\n<p>Source: www.dp.tax.gov.ua<\/p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The main administration of the DPS in the Dnipropetrovsk region informs that in accordance with paragraphs 286.2 of the Tax Code of Ukraine (PKU), land tax payers (except natural persons) independently calculate the amount of land tax every year as of January 1 and no later than February 20 of the current year, submit a [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-252379","post","type-post","status-publish","format-standard","hentry","category-bez-katehorii"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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