Deeds relating to lease-to-own property (numbers 66 and 67 of Table 5) give rise to the collection of a proportional emolument:
1° To the sale price, when the initial contract is concluded;
2° To the price recorded when the option is exercised, for the deed of transfer of ownership,
According to the following scale:
Base brackets | Rate applicable |
---|---|
0 to €6,500 | 1.935% |
From €6,500 to €17,000 | 0.799% |
From €17,000 to €60,000 | 0.532% |
More than €60,000 | 0.399% |