A special report published on 22 September 2026 by Gazeta Prawna details the intricate conditions for the 2% Civil Law Transactions Tax (PCC) exemption when buying a first residential property on the secondary market. The exemption is available only if the buyer has never held any ownership interest in real estate, acquires the property alone or with a spouse, and the dwelling is habitable at the time of purchase. The tax authority scrutinizes prior cooperative ownership rights, inheritance shares, and even usufruct rights. Misinterpretation can lead to unexpected tax liabilities plus interest.
Key Takeaways
- Zero Prior Ownership: Any previous title, including fractional or cooperative rights, disqualifies the buyer.
- Co-Buyer Restrictions: Purchasing with a non-spouse third party eliminates the exemption entirely.
- Habitability Requirement: The property must have a valid occupancy permit; renovation projects do not qualify.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement