Exceptions to profits
Exceptions to profits made by individuals are deducted from the following:
For sale main house (conditional) € 85,430
For sale agricultural land by farmer € 25,629
For other sales € 17,086
The above exemptions are granted only once.
In case of late submission of the declaration or submission of the requested data, a charge of € 100 or € 200 may be imposed depending on the case.
In case of late payment of the tax, 5% of the tax due shall be charged in addition to the interest.