1: Changes of a particular nature

Auction on reiteration of auctions of immovable property is subject to proportional land registration tax or proportional registration duty only on what exceeds the price of the previous auction, if the tax has been paid. Where the price does not exceed that of the previous auction and if the latter has been registered or subject to the merged formality, the auction on reiteration of the auction is subject to a…

Declarations or elections of command or friend, following an auction or contract of sale of immovable property are subject to a fixed tax of €125 where the option to elect command has been reserved in the deed of auction or contract of sale and the declaration is made by public deed and notified within twenty-four hours of the auction or contract. If the declaration is made after the twenty-four hours…

Declarations of successful bidders made to the registry in accordance with Article 707 of the Code of Civil Procedure are subject to a fixed land registration tax of €25 when they are not required to be published at the same time as deeds subject to proportional taxation.

Withdrawals exercised after the expiry of the periods agreed in contracts for the sale of real estate with a right of redemption are subject to tax at the rates provided for in this code.

The deed constituting the emphyteusis is subject to land registration tax at the rate provided for in article 742.