A ruin declaration issued by the Municipal Council is an administrative act that certifies that a certain property is in a state of ruin. This declaration is important for several reasons:
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Legal Identification:
The ruin declaration is used to officially identify a property that is not in habitable condition or that presents a significant state of degradation. This formal recognition may be necessary for legal and administrative purposes.
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Tax Implications:
The ruin declaration may have consequences at the level of Municipal Property Tax (IMI). When a property is declared in ruins, it may be subject to different taxation, often more favorable, treating it as land instead of a habitable building.
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Administrative Process:
The issuance of this declaration is an administrative act carried out within the legal competences of municipal councils. It is not a tax act, but may influence the property’s taxation.
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Conditions for Works:
The ruin declaration may be necessary to initiate processes of rehabilitation or reconstruction of the property. Depending on the property’s condition and the rules of the Municipal Master Plan (PDM), it may be necessary to obtain this declaration before carrying out works.
In summary, the ruin declaration is a document that formalizes the state of a property in terms of habitability and structural integrity, with significant legal and tax implications.