The division of undivided property (number 102 in table 5) gives rise to the collection of a proportional emolument, according to the following scale:
| Tranches of assessment | Applicable rate |
|---|---|
| 0 to €6,500 | 2.580% |
| From €6,500 to €17,000 | 1.064% |
| From €17,000 to €60,000 | 0.709% |
| Over €60,000 | 0.532% |