I think the journalist has it wrong. It doesn’t affect off-plans, it’s something different.
It refers to money laundering really and to declare where your funds are actually coming from. That is to say if amounts of cash have been paid between the parties before completion.
Before completion I can assign my contractual position to whomever I want as long as the developer allows it and only the person that actually appears at completion is the one obliged to pay the associated purchase taxes.
This doesn’t mean that the first party who assigned their position prior to completion isn’t liable for taxes, because he is and always has been for income taxes, because they have made a profit. Another matter being if they actually declare or not this profit to the Tax Authorities as they do not actually appear named at completion in any way. But the obligation is and HAS always been there to file and pay taxes.
In short: off-plan will go on and this law is rather useless IMHO adding nothing new to what we already had. Being ironic: I’d say it’s a makeup law with the object of attracting votes in the forthcoming elections giving the impression that the ruling party is fighting corruption. Tse tse.