Who
Taxable persons are obliged to file a tax return on real property disposal, notwithstanding whether real property was disposed of in an altered or unaltered condition. No tax return needs to be filed when property is acquired before 1 January 2002.
Taxable property disposal is considered to be any property disposal, such as, in particular, property sale, donation or swap.
Taxable persons who are residents of Slovenia must file a tax return upon the disposal of property situated in the territory of Slovenia or upon the disposal of property situated abroad. Taxable persons who are not residents of Slovenia must file a tax return on the disposal of property situated in the territory of Slovenia.
When
Taxable persons should file a tax return for capital gains from property disposal within 15 days of property disposal.
Where and how
Taxable persons should file a tax return for capital gains from property disposal (KDNEP) in person or by post with the finance office in whose territory the property is situated.
Forms
Personal income tax return for capital gains from the disposal of real property (DOHKAP No. 5)
Electronic submission Fill/print Instructions
Sanctions
Individuals will be fined from EUR 250 to EUR 400 for failing to file a tax return according to law or for failing to file a tax return within the statutory time limit (Article 326 of the Tax Procedure Act – ZDavP-2).
Individuals will be fined from EUR 400 and EUR 15,000 for providing false, incorrect or incomplete data in their tax returns (paragraph one of Article 10 of the ZDavP-2),
Self-declared taxable persons are not deemed to have committed an offence but are required to settle their tax liability including interest.