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PCC on flat purchase — calculatorTable of contents
PCC when buying an apartment appears mainly on the secondary market. When the transaction is not subject to VAT, the buyer pays the civil law transaction tax. You can estimate it in the PCC calculator.
PCC most often applies to purchases on the secondary market. If the transaction is subject to VAT (e.g., buying from a developer), PCC generally does not apply.
As a rule, the PCC rate for apartment sales is 2% of the property’s market value. The tax base is the market value, not necessarily the contract price.
Certain statutory exemptions may apply (e.g., for specific buyers). Because rules can change, always verify current conditions.
For a notarial deed, the notary collects PCC as a tax collector and remits it to the tax office. The buyer pays it at the signing.
Primary market transactions are subject to VAT, so PCC generally does not apply. On the secondary market PCC is standard unless an exemption applies.
If PCC is due, the notary usually settles it as a tax collector. In other cases, you must file the PCC‑3 declaration and pay the tax within the statutory deadline.
The PCC base is the market value of the property. If it is significantly lower than the price or market benchmarks, the tax office may question it. Then additional explanations or valuation may be needed.
Missing the PCC deadline may lead to interest and tax liability. In notarial transactions the risk is low because the notary collects PCC, but in non‑standard cases it still matters.
PCC also applies when you buy a share in an apartment. The base is the value of that share and the rate stays the same.
For developer contracts and primary‑market purchases, PCC generally does not apply because the transaction is subject to VAT. PCC is mainly a secondary‑market tax.
The obligation arises when the sale contract is concluded. If the deed is notarial, the notary usually settles PCC on your behalf.
Statutory exemptions can apply to specific buyers and transactions. Because rules change, check current conditions before purchase.
PCC can also apply to certain other real‑estate agreements (e.g., exchange or termination of co‑ownership). Rules may differ, so check the specifics in the law.
Have property data and market value ready. With a notary the settlement is usually automatic, but in other cases you must handle the formalities yourself.
If the buyer is a company, PCC rules can differ depending on tax status and the transaction type. Verify the specifics before signing.
The buyer is the taxpayer. If the agreement is notarial, the notary collects the tax, but the obligation is still on the buyer.
As a rule, PCC for apartment sales is 2% of market value. It applies mainly on the secondary market when the transaction is not subject to VAT.
On the secondary market PCC is standard. On the primary market it usually does not apply because VAT is included in the price.
The exemption applies only if statutory conditions for the buyer and transaction are met. Always verify current rules because they change.
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