Reduction in the tax base for the purchase of a property

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You can benefit from a 50% reduction in the taxable amount for registration and transcription duties if you acquire a property intended for residential use:

  • by yourself; or
  • by a tenant.

This tax measure applies retroactively to notarised deeds of acquisition signed between 1 October 2024 and 30 June 2025.

If your deed of purchase was signed between 1 October 2024 and 1 January 2025, you must follow the procedure laid down by the Registration Duties, Estates and VAT Authority in Circular no. 825 in order to benefit from this reduction.