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How To Calculate Tax


published in 18/10/2013 11:19:01 in section "Realtor"
How To Calculate Tax
Taxes are calculated on the value of the property (tax base) stated in the notarial deed of sale. In a private sale, the value of the property may correspond to the land value, and therefore to a value lower than the market provided that the actual value of the sale is stated in the deed.
When the seller is a company or an individual acting in the course of commercial activity, the value to declare is the actual market value.
How to calculate the land value
The value is determined by multiplying the land income (raised by 5%) by the following coefficients:
- 110 for your first home;
- 120 for buildings belonging to surveying groups A, B, C (excluding A/10 and C / 1);
- 60 for buildings in category A/10 (offices and private practices);
- 40.8 for buildings in category C / 1 (stores and shops).
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