Circular No. 825 – Reduction of the tax base for the collection of registration and transcription fees

Publication and Date: The law concerning the state budget for 2025 was published in the Official Journal on December 23, 2024, and is dated December 20, 2024.
Tax Base Reduction: Article 5 of the law introduces a 50% reduction in the taxable base for registration and transcription fees for properties intended for personal or rental housing.
Retroactive Application: This tax measure applies retroactively to notarized property acquisition acts between October 1, 2024, and June 30, 2025.
Eligibility Conditions: The eligibility conditions for this reduction are similar to those for obtaining a tax credit, but the two measures are independent. Obtaining a tax credit is not required to benefit from the tax base reduction.
Declaration Requirement: For acquisitions between October 1, 2024, and January 1, 2025 (the law’s effective date), the buyer must sign a declaration accepting the legal conditions. Non-compliance with eligibility conditions will result in a reassessment and the full tax amount will be due.

Taxable amount