Expert panel — CIDTA art. 217-282, finance laws, JORADP.
1. Legal framework
CIDTA art. 217-282.
Methodology: official sources.
2. IFPB (Built Property)
Rates, base, exemptions.
3. IFPNB (Non-Built)
Land taxes progressive.
4. TAP (Professional Activity)
2% turnover HT.
5. TEOM + other taxes
Waste collection + audiovisual.
6. Six practical cases
Various scenarios.
7. Payment + disputes
Procedure, penalties, appeals.
8. Outlook + FAQ + sources
Reforms, 16 Q&As.
FAQ
Who pays IFPB?
Owner as of Jan 1st.
IFPB rate housing?
3% owner-occupied, 10% rented.
Commercial rate?
10%.
New exemption?
7 years.
Land IFPNB?
5% market value.
What is TAP?
2% HT turnover.
TEOM cost?
1-6k DA/year housing.
Diaspora IFPB?
Yes, owner responsible.
Late penalty?
10% + progressive.
Contest?
Amicable then court.