From 1 June 2014 changed the registration, mortgage and cadastral taxes on the purchase of real estate on a cash basis and have been abolished almost all the benefits.
The change in legislation did not affect the order and rate of calculation of the VAT on the purchase of real estate, however, the registration, mortgage and cadastral taxes (in the case where the purchased property is subject to VAT) increased from 168 to 200 euros.
| Seller | Buyer | VAT | Stamp collection | Mortgage collection | Cadastral collection | Mark | Tax on recordation of registration |
| A private person | Any (without benefits) | No | 9% (min.1000 euro) | 50 euro | 50 euro | No | No |
| A private person (mode «Prima casa») | No | 2% (min. 1000 euro) | 50 euro | 50 euro | No | No | |
| Construction company for 5 years from the date of completion of construction | Any (without benefits) | 10% (22% real estate Luxury) | 200 euro | 200 euro | 200 euro | 230 euro | 90 euro |
| A private person (mode «Prima casa») | 4% | 200 euro | 200 euro | 200 euro | 230 euro | 90 euro | |
| Construction company after 5 years from the date of completion of construction (with the condition of the seller «VAT» | A VAT payer | 10% (22% real estate Luxury) | 200 euro | 200 euro | 200 euro | 230 euro | 90 euro |
| A private person (without benefits) | 10% | 200 euro | 200 euro | 200 euro | 230 euro | 90 euro | |
| A private person (mode «Prima casa») | 4% | 200 euro | 200 euro | 200 euro | 230 euro | 90 euro | |
| Construction company after 5 years from the date of completion of construction (without the condition of the seller «VAT») | Any (without benefits) | No | 9% (min. 1000 euro) | 50 euro | 50 euro | No | No |
| A private person (mode «prima casa») | No | 2% (min. 1000 euro) | 50 euro | 50 euro | No | No | |
| Another company | Any (without benefits) | No | 9% (min. 1000 euro) | 50 euro | 50 euro | No | No |
| A private person (mode «prima casa») | No | 2% (min. 1000 euro) | 50 euro | 50 euro | No | No |
Base for tax calculation is the amount stated in the contract of sale.
This rule applies for VAT payers, for those who are VAT should not pay according to the law, there is an important exception.
Individuals who are not VAT payers, may choose as a tax base cadastral value of the object, regardless of the acquisition cost specified in the contract of sale. For the buyer this is a notable advantage, because the cadastral value is usually lower than the real, and therefore the amount of tax payable will be less.
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