Application for the exemption from real estate capital gains tax (for an additional seller) (form No. 2988)

Who can apply

Individuals who are selling an eligible residential apartment.

What to attach

The application for the exemption should be accompanied by:

• A sales contract.
• A purchase contract.
• An extract from the land registration bureau.

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How to apply

For sellers who are represented by a lawyer, the request will be submitted online in the system of the representatives as part of the submission of the  sales declaration form.
Sellers who are not represented are required to submit the application at one of the ten regional real estate taxation offices at the public computer station ,as part of the submission of the declaration form.
Exceptions to the obligation to submit an online declaration:

1. A representative lawyer whose age was 66 or older on October 15, 2017, may submit a declaration and the accompanying forms manually.
2. Sellers who are not represented in the transaction, and who are prevented from reaching the public computer station due to a medical problem or a lengthy stay abroad, may submit an application for the exemption from the obligation to report online by using form No. 7100. Each application will be reviewed according to its circumstances; therefore it is mandatory to attach supporting documents and references. Should the application be approved, the declaration will be submitted manually.

What happens next

The regional real estate taxation office to which the declaration was submitted will check the normalcy of its submission. Upon receipt of the declaration, a tax assessment notice and a voucher for payment of the tax self-assessment will be sent. At the same time, the declaration will go through a further tax assessment by the taxation inspector.