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Tax relief – Capital Gains Tax on Property Transfer (IIVTNU)

Tax relief

Tax byelaws can allow up to 95% relief on the full amount of this tax, on transfer of land and transfer or constitution of any easement which affects the property, in the case of death, due to profitable transfers in favour of adopted and own children, spouses, forebears and adoptive parents.

Regulation of other fundamental and formal aspects of the tax relief, as referred to in the previous paragraph, must be recognised in the corresponding tax byelaw.

Requests for recognition of the right to tax relief should be addressed to the local council where the immovable property is located.

Related formalities