The municipal tax on the increase in cadastral land value during your ownership.
What is it?
Tax on the theoretical gain in land value over your years of ownership. Paid to the town hall, not the state.
Who pays?
By default the seller. Can be transferred to the buyer by agreement in the arras contract.
How much?
Calculated by formula based on cadastral land value, years of ownership and a coefficient. Typically a few hundred to a few thousand euros.