This is a local tax, that is, levied by the Municipal Councils, which must be paid by owners of real estate property. Read More
The calculation of a capital gain as a result of the sale of a property constitutes an income subject to taxation. This income is understood to accrue when the capital change occurs.
In general, the gain will be determined as the difference between the transfer and acquisition values.
When a property is owned by a married couple or by several people, each of them is an independent taxpayer, and therefore they must file separate tax returns.
Depending on the allocation of the property, taxable incomes are:
INCOMES FROM URBAN PROPERTIES FOR OWN USE.
INCOME FROM LEASED PROPERTY