Purchase tax
The purchase of a property or a land involves the payment of some taxes that vary according to the real estate’s destination and to the seller.
Below there is the taxation of the most common transactions.

Regarding the buildings - When the seller is a construction company

If to be purchased is the first home and its outbuildings, the act of sale is subject to:
- VAT 4% of the price
- tax record €. 168.00
- mortgage tax €. 168.00
- cadastral tax €. 168.00

If to be purchased is a second home not exclusive and its outbuildings, the act of sale is subject to:
- VAT of 10% of the price (VAT of 20% if the property is exclusive)
- tax record €. 168.00
- mortgage tax €. 168.00
- cadastral tax €. 168.00

When the seller is a non-construction company

If to be purchased is the first home and its outbuildings, the act of sale is subject to:
- tax record 3% of price
- mortgage tax €. 168.00
- cadastral tax €. 168.00

If to be purchased is a second home not exclusive and its outbuildings, the act of sale is subject to:
- tax record 7% of the price
- mortgage tax of 2% of the
- cadastral tax 1% of the price.

When the transaction occurs between private persons

If to be purchased is the first home and its outbuildings, the act of sale is subject to:
- tax record 3% of land value
- fixed mortgage tax Euro 168.00
- fixed cadastral tax Euro 169.00

If to be purchased is a second home not exclusive and its outbuildings, the act of sale is subject to:
- tax record 7% of the cadastral value
- mortgage tax 2% of the cadastral value
- cadastral tax 1% of the cadastral value

Regarding the lands - When the seller is an enterprise

If they are suitable for building you pay:
- VAT 20% of the price
- tax record €. 168.00
- mortgage tax €. 168.00
- cadastral tax €. 168.00

In case of agricultural lands you pay
- tax record 15% of the price (if the buyer is an agricultural entrepreneur)
- tax record 8% of the price (if you have the facilities for the small peasant property)
- mortgage tax 2% of the price
- cadastral tax 1% of the price

When the seller is a private person

In case of non-agricultural lands you pay
- tax record 8% of price
- mortgage tax 2% of the
- cadastral tax 1% of the price

In case of agricultural lands you pay
- tax record 15% of the price (if the buyer is an agricultural entrepreneur)
- tax record 8% of the price (if you have the facilities for the small peasant property)
- mortgage tax 2% of the price
- cadastral tax 1% of the price