Real estate taxation · Implementation Instruction
Real Estate Taxation Implementation Instruction No. 1/2024: Extension of Deadlines Following the Swords of Iron War
Summary
As at the date of its publication (January 2024, with a supplement from April 2024), the instruction clarifies the Law on the Extension of Periods and Postponement of Dates (Temporary Provision, Swords of Iron), which extended deadlines under the Real Estate Taxation Law; the "determining period" is 7.10.23 to 7.1.24. Deadlines that began before the end of the determining period and ended within it or in the two months following it, such as the deadlines for an objection, an appeal, issuing an assessment and amending an assessment, were extended by 3 months, but the extension does not apply to the deadlines for the declaration under section 73 or to the deadlines for payment of the tax. The periods for selling a previous apartment for the purpose of the single apartment purchase tax brackets, for the exemption under sections 49B(2) and 49E, and for becoming an Israeli resident, were extended to the later of 3 months from the end of the determining period (7.4.24) and 3 months from the original deadline, if at least one day of them fell within the determining period. The supplement to the instruction applies a similar extension to the 24-month period for obtaining a building permit under regulation 2(1a) of the Purchase Tax Regulations.
The summary was written by the office and reflects the instruction as of its publication date. The binding text is the official Hebrew publication, and the instruction may have been updated or affected by later legislation and case law. The English title and summary are an unofficial translation.
Publication details
- Type
- Implementation Instruction
- Number
- 1/2024
- Publication date
- 2.1.2024
- Topics
- Deadlines and emergencies, Single and replacement apartment, Purchase tax
- Sections of the Law mentioned
- 49ה 49ג
Official document
Source: The publication on the Israel Tax Authority website (gov.il, Hebrew)
Suggested citation
Israel Tax Authority, Implementation Instruction 1/2024, "Real Estate Taxation Implementation Instruction No. 1/2024: Extension of Deadlines Following the Swords of Iron War" (2.1.2024) [Hebrew]
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