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.

Administrative fines:

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.