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PCC calculator — civil transaction taxTable of contents
PCC‑3 is the basic declaration for civil‑law transaction tax. You file it when the transaction is subject to PCC (e.g., buying a car from a private person, a private loan, sale of goods). Below you will find a clear practical scheme: when to file, how to fill it in and how to avoid mistakes.
Most often PCC‑3 is filed within 14 days from the date the contract is concluded. The deadline is counted from the moment the tax obligation arises, usually the date of signing the sale or loan agreement.
In principle the declaration is filed by the taxpayer:
If in doubt, see PCC tax — basics.
Not every contract is subject to PCC. If the transaction is subject to VAT, PCC usually does not apply. When in doubt, check PCC — when the obligation arises.
Many transactions have exemptions or exclusions (e.g., family loans under certain conditions). Before you fill in PCC‑3, check whether you must file it at all.
For PCC the market value is key, not only the contract price. This value directly affects the tax amount.
The form includes:
You can submit PCC‑3:
Pay the tax within 14 days. Missing the deadline may result in interest.
Typically you need taxpayer data, the date and type of transaction, and market value. It is also helpful to have the tax office bank account number ready to make the transfer right away.
The most common form is an e‑declaration. When filing online, it is important to correctly indicate the transaction type, date and value. Errors in these fields are the most common cause of corrections.
The most frequent mistakes concern:
In practice it is worth checking these fields twice before submitting the declaration.
When the transaction involves multiple people, PCC‑3 may require listing all taxpayers. This is a common source of mistakes in joint purchases. In such cases make sure the form is completed for all parties.
When buying a car from a private person, PCC‑3 is usually filed by the buyer. Key elements are:
Details: PCC on car.
For a loan, PCC‑3 is filed by the borrower. In practice it matters whether the loan is exempt (e.g., family). Check before filing. Details: PCC on a loan.
If the deadline has passed, file and pay as soon as possible to reduce risk. In practice a voluntary disclosure may be used, but its effectiveness depends on the circumstances — if the delay was significant, consider consulting.
If you notice an error after filing (e.g., value, rate, data), you need to submit a correction. Do it as soon as the mistake is identified.
If the office considers the market value understated, it may request a correction. In practice this means you must provide a more realistic value and pay the difference. That is why it is better to provide a realistic value from the start.
In most cases no additional attachments are required, but it is worth keeping the contract ready in case the office asks. This speeds up clarification and reduces the risk of corrections.
PCC‑3 is the basic declaration. PCC‑2 applies to specific cases and is used rarely. If in doubt, see PCC‑2 — when it is used.
The easiest way is to use the PCC calculator — it suggests the rate and computes an approximate tax amount.
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