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PCC calculator — civil transaction taxTable of contents
PCC‑2 is a less common PCC form. It is used in specific cases provided by law, while PCC‑3 remains the most typical declaration. Below we explain when PCC‑2 applies and how to approach filing safely.
PCC‑2 appears in situations where the law provides a different settlement method or a different filing party. In practice this concerns selected civil‑law transactions and specific configurations of parties.
When a transaction is performed in a notarial deed form, PCC is settled differently — the payer is often the notary. In such cases the notary collects the tax and files the relevant declaration, and the taxpayer does not file PCC‑3. This is a typical situation where PCC‑2 applies.
If you are unsure whether your case requires PCC‑2, start with PCC‑3 — when and how to file.
If you conclude a regular sale or loan contract outside the notarial deed form, in practice you file PCC‑3. PCC‑2 appears when the legislator clearly shifts obligations to another party (e.g., a payer).
The party filing PCC‑2 can be different from the taxpayer. In practice this means you do not always file yourself, even if you bear the tax burden. Most commonly this is the case with notarial transactions. Put simply: PCC‑2 is filed by the payer (e.g., a notary), not the taxpayer.
The filing party depends on the type of transaction. It is always worth verifying who is the taxpayer in a given situation. General rules are described in PCC tax — basics.
Typically the 14‑day deadline applies from the date the obligation arises. The declaration can be filed electronically or on paper, depending on the tax office’s available channels.
The declaration is filed with the competent tax office according to PCC rules. In some cases additional information about the parties or the subject of the transaction is required — then attachments may appear. If your case is complex (e.g., multiple taxpayers), check the requirements before filing.
This is not exhaustive but shows typical practical situations.
If you conclude a standard sale or loan agreement outside a notarial deed, you will generally file PCC‑3. PCC‑2 is the exception and appears when regulations transfer obligations to the payer.
Regardless of the form, you can estimate the tax amount in the PCC calculator.
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