The current legislation imposes a 5% tax on real estate sales.
If nowadays the tax does not take into account the number of sales per calendar year, with the passage of the bill the frequency of sales will be taken into account. A differential approach will start to be applied to income from the sale of real estate.
The bill provides for a 5% tax on sales income for the first two deals made by the same person over a period of one year. Starting with the third transaction made by the same person for one year, the income from the sale is equal to the income of the individual, which increases the tax to 18%. The same tax is maintained on all subsequent transactions made by the same person within one year.
