II: Taxation

When, in any act, whether civil, judicial or extrajudicial, there are several provisions which are independent or do not necessarily derive from each other, a particular tax or duty is due for each of them, and according to its type. The amount is determined by the article of this Code in which the provision is classified, or to which it relates.

Sont affranchies de la pluralité édictée par article 671, in civil deeds, provisions that are independent and not subject to proportional or progressive taxation. Where a deed contains several independent provisions, some of which are subject to proportional or progressive taxation and the others to fixed taxation, nothing is levied on the latter provisions, unless the highest fixed taxation is applied as the minimum levy, if the amount of proportional…

Where the land registration tax does not take the place of registration duties, only one proportional tax is payable, in any event, on the main deed and on the deed supplementing, interpreting, rectifying material errors, accepting or waiving outright, confirming, approving, homologating, ratifying or fulfilling a suspensive condition. Deeds exempt from the proportional tax by virtue of the provisions of the first paragraph shall bear the fixed tax if their…

Less than €25 may not be levied in cases where the sums and values would not produce €25 of proportional duty or tax or progressive duty.

Proportional or progressive taxes are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.