Municipal Tax on Commercial Surfaces (2025-2031)
The municipality of Spa is introducing an annual tax on commercial surfaces for the fiscal years 2025 to 2031. It concerns retail establishments with a net commercial surface area of more than 400 square meters. The tax is due from January 1, 2025.
Key points
- Tax rate: 5.93 euros per square meter of net commercial surface per year.
- The tax applies to net commercial surfaces exceeding 400 square meters.
- The tax is due for the fiscal years 2025 to 2031.
- The rate will be indexed annually according to the consumer price index.
- In case of non-declaration or incorrect declaration, surcharges of 10%, 50%, or 200% may be applied.