Section Vb: Tax on the sale for valuable consideration of bare land that has been made buildable

I. – A tax is levied on the transfer for valuable consideration of bare land or rights relating to bare land made constructible as a result of their classification, after 13 January 2010, by a local town planning plan or by another town planning document in lieu thereof, in an urban or urbanisation zone open to urbanisation or by a local map in a zone where construction is authorised or…