The real estate concession (number 83 in table 5) gives rise to the collection of an emolument proportional to the total amount of rent due for the duration of the lease plus charges, according to the following scale:
Tranches of basis | Applicable rate |
---|---|
0 to €6,500 | 1.645% |
From €6,500 to €17,000 | 0.905% |
From €17,000 to €30,000 | 0.617% |
Over €30,000 | 0.452% |