Documents attesting to the rights of use of spaces designated as registered/professional office and/or secondary offices

• The documents attesting to the rights of use of the spaces designated as registered/professional office and/or secondary offices may be: excerpt from the land record register, valid upon submission, but no older than 30 days, a purchase agreement, a donation contract in authentic form, certificate of inheritance, notary document certifying termination of joint possession or property delimitation, final court judgment concerning the property or the use/usufruct, final court judgment concerning termination of joint possession, minute of construction acceptance, document of adjudication of the sold dwelling within enforcement proceedings, exchange agreement, lease agreement (registered at the Public Fiscal Office, in case the owner/locator is a natural person), sub-lease agreement, concession agreement, real estate lease agreement, free-lease agreement, use agreement, usufruct agreement, valid certificate of tax record/farming tax record or any other legal document conferring the right of use, as the requester chooses. The excerpt from the land record register and the certificate of tax record/farming tax record shall be filed in the original, the other documents shall be submitted in a copy certified by the party or in authenticated copy.
• For the professional office of the sole trader, sole partnership and family partnership, the document attesting the right of use shall be presented in original and authenticated copy.
• The other agreements/contracts which provide the right of use is recommended to be registered at the Ministry of Public Finances if the expenditures for the registered/professional office shall be borne by the agreement/contract’s beneficiary and deducted before payment of the profit/income tax.