Facilitation relating to registration, mortgage and cadastral taxes in the case of the transfer of a company to a third sector entity

The Revenue Agency, with response to question no. 277 of 26 August last, provided an important clarification regarding the combined provisions of article 82, paragraph 4 and article 104, paragraphs 2 and 3, of the Third Sector Code: while waiting for RUNTS to become operational, the facilitation whereby registration, mortgage and cadastral taxes are applied in a fixed amount for transfer deeds for consideration of the ownership of real estate in favor of all ETS is applicable only and exclusively to non-profit organizations, SBs and APS registered in the relevant logs.