The simplification of liabilities also goes through the digitization of procedures and documents that the taxpayer must send to the financial department. The last step, in chronological order, for the digital tax officer is the ability to register online for the initial purchase and sale of real estate.
Not only that, but it will be possible to calculate the amount of taxes due between the register and the stamp duty and pay the account directly to the tax authorities by means of a direct debit on the taxpayer’s current account. A measure that allows professionals and taxpayers not to go to the revenue offices. The new remote service will open from Tuesday 7 March.
Therefore, from March 7, taxpayers or intermediaries will be able to submit their application for registration electronically, through a web procedure available in the reserved area of the Revenue Agency’s website. All this by directly entering the attachments in two clicks such as the sales contract and any floor plans of the property. This new step taken by the Financial Department towards the digitization of tax liabilities comes thanks to a clause signed by the Director of the Revenue Agency, according to which the additional module of the “Special Bond Registration” form, the so-called (Rap) is already available for registering loan contracts for use.
What is the initial purchase?
An initial contract is an agreement between a seller and a buyer who are mutually obligated to stipulate a subsequent and final sale contract, whereby the ownership rights over the asset are transferred.
To register preliminary sales contracts, it has so far been necessary to go to the regional office of the Revenue Agency within 30 days from the date of signing the contract. Now with a new registration method, which will gradually be extended to other private bonds, the initial sale is registered online.
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