The taxable person is the seller of the real property in Slovenia. The tax is payable at a rate of 2% of selling price of the real property. In establishing or transferring the right of superficies, the tax base is the realized payment equalling the market value of the right of superficies.
A seller must file a tax return within 15 days of the tax liability arising with the competent tax authority on the territory of which the real property is situated. The tax authority shall issue its tax assessment decision relating to property transactions within 30 days from receipt of the tax return. The taxable person must pay the assessed tax within 30 days after the tax assessment decision has been served on him/her.
The transfer of a title on property for which value added tax has already been charged is not considered as a transfer of property. Establishment or transfer of the right of superficies for which value added tax has already been paid is not subject to tax.
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