No tax shall be paid for buildings classified as historical, architectural or archeological monuments and for the constructed surfaces of nearby plots of land, irrespective of the owner of the property or servicing right, which have the street or main fa├žade refurbished or reconditioned according to the provisions of Law no 422/2001 regarding the protection of historical monuments.

Furthermore, town councils may even grant this exemption or deduction for buildings which, according to the la Law no 422/2001, are classified as historical, architectural or archeological monuments, museums or memorial houses, as well as for the plot of lands on which these buildings are found, including the established protection areas, other than those refurbished of reconditioned according to the provisions of Law no. 422/2001.

Issuer: the Parliament of Romania
Date: the 1st of January 2018