When you buy a piece of land from a professional land broker you pay 16% IVA ; from a private person you pay 7%.When you buy a new house and a piece of land from a professional land broker you only pay 7%. When you first buy the land you pay 16% IVA, even when you build a house on it later. The tax for the new house is 7% IVA. When you build a garage or a swimming pool together with the house, you also pay 7%. When you build a garage or a swimming pool at an existing house you pay 16% IVA.”
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