A proportional fee is charged for a sale with right of redemption (number 99 in table 5), according to the following schedule:
Base of assessment | Applicable rate |
---|---|
0 to €6,500 | 3.870% |
From €6,500 to €17,000 | 1.596% |
From €17,000 to €60,000 | 1.064% |
Over €60,000 | 0.799% |
The repurchase of assets sold with a repurchase agreement gives rise to the collection of a proportional fee, according to the following scale:
Tranches of assessment | Applicable rate |
---|---|
0 to €6,500 | 1.935% |
From €6,500 to €17,000 | 1.064% |
From €17,000 to €30,000 | 0.726% |
Over €30,000 | 0.532% |