Pre-registration for the sale
Entries private preliminary sales (so-called compromise) are subject to registration and the rates payable are as follows:
- 3% of the sums paid into account price
- 0.5% of the sums paid as deposit stamps
The registration must be completed within 20 days of signing. The proportional tax is paid by F23 model and should be increased by a fixed tax of € 168.
remember that if the acquisition is subject to registration tax, the amount so paid will decrease in the revenue from the levy of taxes while when buying VAT charged by the registration fee is absolutely non-deductible .
For further information please contact the office and ask for the Tax Guide to Buying and prepared each year by the Inland Revenue can be downloaded by clicking here .
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