economedia.ro/anaf-notifica-proprietarii-care-nu-a

ANAF has started notifying individuals who failed to submit Form 216 regarding special tax on high-value properties by the deadline. The deadline for submission was September 30, 2026, targeting individuals owning residential buildings valued over 2.5 million lei as of December 31, 2025. The notification requires submission within 15 days, warning that failure to comply may lead to automatic tax assessments. The special tax applies to the value exceeding 2.5 million lei at a rate of 0.9%. Those who have already submitted the form are advised to disregard the notification. Non-compliance may result in penalties under the law.