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<p>Transfer rate</p> <p>Any resale of a property is subject to the payment of the fee of patrimonial transmissions, which represents 7% of the full price of the acquired (is free, however the payment of VAT). The notary receives this payment on behalf of the Treasury.</p> <p>VAT<br>VAT applies to all sales of new properties. There are different types:</p> <p>10%-new construction housing<br>7% - plots with building (assuming that the owner of the plot is the same as the promoter)<br>16% - only plots</p> <p>Surplus value<br>The added value is a local rate calculated according to the percentage of the increase in the value of the property since the last sale. Its calculation is based on the rateable value (not in the actual value) of the property, and is one of the payments that are loaded when a property changes hands.</p>

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