Land and mortgage registers do not always contain entries that impose a limited right in rem in the form of a gratuitous easement of right of way for the benefit of each owner of the benefited property. Persons conducting business activity indicate that the establishment of such a limited property right in the form of a land easement affects the ownership right to the real property encumbered with the easement, and thus the owners of neighbouring real properties, as those entitled to use the

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... ement, are not subject to real estate tax as self-owners of road property. The main objective of this article is to analyse and assess the impact of the contractual establishment of a land easement on the scope of the property tax liability.