IBS and CBS

in Real Estate Transactions

Understand the new tax reform regime

Summary of the change

Complementary Law 214/2025 creates specific rules for real estate transactions: - Disposal: tax on sale or reservation - Rental: tax on payment - Construction: tribute per stage completed

Rates and Impact

Reduced rates:

- 50% for general operations - 70% for rent/lease

Find out more on the CLM Controller

It impacts construction companies, developers, brokers and even individuals.

Access

Blog of

CLM