The period within which the notification must be filed varies per situation. For situations in which you acquire the enjoyment of immovable property, the period is four months. In the event of a change to the immovable property, notification must be made four months after the change occurred.
Anyone who has the enjoyment by virtue of ownership, possession or limited right at the start of a calendar year and has not received a real estate tax assessment within one year after the end of that calendar year, must report this within four months after the end of that year.