Purchase of land

The taxable base is the price of the property declared by the parties in the deed of conveyance.

A) Transfer of agricultural land (in the absence of incentives)

  • Registration tax:12%
  • Mortgage tax: Euro 50
  • Land Registry tax: Euro 50

B) Transfer of non-agricultural land (in the absence of incentives) 

  • Registration tax: 9%
  • Mortgage tax: Euro 50
  • Land Registry tax: Euro 50