income tax, indifrent it for sale, Exchange, contract maintenance, annuity payment, release or in kind contribution to the share capital of a company. The same rule applies to donations between persons who are not relatives up to the third degree. The amount due is paid to the notary and later transferred to the account of the State budget.
Under the tax code, income tax, in our case, the price of the property is calculated according to the date of acquiring housing in two ways. For properties acquired with up to three years from the date of sale, the tax is 3%, but only for prices that do not exceed 200,000 lei. For the higher prices the tax is 6000 lei plus 2% of what exceeds 200,000 lei.
In the case of real estate acquired in the end more than three years from the date of sale, the tax is 2% for amounts that do not exceed 200,000 lei. For the remaining cases will be charged a tax worth 4000 lei plus 1% of what exceeds the threshold mentioned above.
The only situationin which income tax is not imposed a donation represents the conclusion of contracts between relatives up to affine and third degree and between spouses.
LAND REGISTER FEE