HABITATION FOR MAIN RESIDENCE
|
Value of Property |
Rate to apply |
Deduction |
|
Up to 92.407,00 € |
0% |
|
|
Over 92.407,00 € to 126.403,00 € |
2% |
1.848,14 € |
|
Over 126.403,00 € to 172.348,00 € |
5% |
5.640,23 € |
|
Over 172.348,00 € to 287.213,00 € |
7% |
9.087,19 € |
|
Over 287.213,00 € to 574.323,00 € |
8% |
11.959,32 € |
|
Over 574.323,00 € |
6% |
|
Example
Purchase price: 150.000,00 €. Formula:150.000,00 € x 5% = 7.500,00 € less 5.640,23 € = 1.859,77 €
HABITATION NOT FOR MAIN RESIDENCE
|
Value of Property |
Rate to apply |
Deduction |
|
Up to 92.407,00 € |
0% |
|
|
Over 92.407,00 € to 126.403,00 € |
2% |
924,07 € |
|
Over 126.403,00 € to 172.348,00 € |
5% |
4.716,16 € |
|
Over 172.348,00 € to 287.213,00 € |
7% |
8.163,12 € |
|
Over 287.213,00 € to 550.836,00 € |
8% |
11.035,25 € |
|
Over 550.836,00 € |
6% |
|
Example:
Purchase price: 150.000,00 €. Formula: 150.000,00 € x 5% = 7.500,00 € less 4.614,64 € = 2.783,84 €
OTHERS
|
Agricultural land. |
5% |
|
|
|
|
All other urban property, such as building plots, |
6.5% |
|
