When paying the transfer tax, the property is always the first to sell. This duty was imposed on him. If they do not pay, they turn to the bank with a call to the castle for buyers.
Michal contacted us with his problem. He bought the land, but the seller was not one, but a group of owners. The seller should pay the property transfer tax, but in this case the payment is complicated.
According to the law. 357/1992 is the payer of the transfer tax of the seller and the buyer is the guarantor that the tax will actually be paid. If the owner of the property is in business, the obligation to pay the tax in the first instance of each seller. “If the buyer does so, it is possible that the financial ad would consider this situation as a gift with a potential impact on the donor’s taxes,” points out Jaroslava Hankov from Apogeo.
The seller would essentially receive a gift from the buyer. The donor would then be forced to withdraw from this.
In case there are more sellers, they will not be stored. Each individual must file a certificate and pay taxes from the world of real estate. If Michal here or even says that he will not be paid, he should not take his own steps. Experts in this case advise him to pay on the request for payment from the financial office.
When he will finally pay, I will demand payment from the seller. For them, however, the amount does not pay off according to the stress of a forced and eventual court.
Yes: you percent
The real estate transfer tax is deducted from the tax base. The tax base is the price, which is determined by an expert opinion. If the price of the sale of the real estate is not the one from the expert opinion, it is always with the real price at which the real estate is sold.
The calculation of real estate transfer taxes is always the same and in percentages of the changed tax base. The amount must be paid by the end of this month from the month when the property was registered in the cadastre, or the acquisition of the activity of the purchase contract.
The same period applies to the tax return, which must be submitted by the seller. “All sellers are obliged to file tax returns for their real estate sales,” adds tax expert Vladimir Zdrail.