Purchase’s Spending

    BUYER’S EXPENCE

    PURCHASE’S ACT

    • Purchase price
    • Agency’s reward
    • Preliminary’s registering (0,50 € on down payment and 3% on advance payment), flat tax of 200€ , duty stamps (16€) each hundred lines
    • Notary fee: purchase- transcription- rights- duty stamp
    • Registration’s tax, loan’s tax, Cadastral tax or IVA
    • Agency’s fee

    IN CASE OF LOAN 

    • Loan’s notary fee- cadatsral maps and reports- entries in registers- duty stamps
    • Bank expences: Inquiry- preliminary professional estimate- insurance
    • Substitute tax 0,25% of the amount for purchase’s loan- 2% for loans of liquidity
    • Professional support on loan 0.75% on provided, if request from agency

    NOTES                       

    – The professional estimate gets usually paid directly to the Bank
    – The residual bank expences are deducted from paid amount.

    SELLER’S EXPENCE

    • Agency’s fee
    • Transcriptions of tacit acceptance of eredity, in case of inheritage
    • Insurance policy in case of donation (if requested)
    • Tax on capital gain of value conferred from:

    – Sale of building plots or sale of agricultural plots before five years from purchase

    – Resale of real estate before five years from purchase, but those mustn’t be used for at least half of the time

    – Difference between price and countable value of building

    NOTE

    – Substitute tax for capital gains can be paid from notary and match to 20% of capital gain

    – For the sale of building plots,the capital gain must be inserted in the tax return.