For unmarried people up to the amount of € 200,000,
for unmarried person with a disability of at least 67% up to an amount of € 250,000,
for married people till the amount of € 250,000,
for married people with a disability of at least 67% up to an amount worth € 275,000.
The above amounts are increased by € 25,000, for each of the buyer’s first two fchildren and by € 30,000 for the third and each of his subsequent children.
For the purchase of a plot of land:
for unmarried till the amount of €50,000,
for married till the amount of €100,000.
The above amounts are increased by € 10,000 for each of the buyer’s first two children and by € 15,000 for the third and each of his subsequent children.
If the value of the property exceeds the above tax-free limits, the exemption is granted up to the corresponding tax-free amount and tax is imposed for the additional amount.
In case of purchase a property, the amount of the exemption, includes also one parking and a storage space, each of which should be till 20 sq.m., and under the condition that the owner will buy them with the same purchase contract and are located at the same property (block of flats).
