The debt will be repaid by the sale price of the property and will be repaid by the notary within 3 days of drawing up the contract. This measure will facilitate the purchase and sale of real estate, since it will no longer be necessary to regulate the arrears of ENFIA and VAT.
Based on new data on real estate transfers:
- A notarial document may also be drawn up before payment of the tax due, provided that the certificates indicate the total amount of principal and additional taxes and surcharges for the particular property which the notary is obliged to pay to the notary three working days after his retirement.
- At the request of the debtor, it may be possible to issue a certificate for the transfer of a particular immovable property with the deduction and reimbursement of the total amount of principal and additional taxes and surcharges for all the property for which he is liable, in accordance with the preceding paragraph, without it is necessary to have prior settlement of debts due by ENFIA.
- The price may not be less than the amount due.
- If the same notarial document transfers all the immovable property of a natural or legal person in return and the total amount due on principal and additional taxes and surcharges is paid by the notary within three working days of the invalidity of the contract (3) , is issued a single certificate for all real estate, without requiring prior settlement of liabilities by ENFIA. and VAT ..
- This procedure applies accordingly to mortgage notarial deeds to secure a loan from a credit institution. The notary is obliged, on penalties for invalidity of the contract, to pay the due tax within an exclusive time limit of three (3) business days after the drawing up of the notarial document and in any event within three days of the loan being disbursed.
- When transferring or registering the notarial document at
- cadastral offices the transfer keepers and the heads of the cadastral offices are obliged to refuse the transfer or registration unless a certified copy of the proof of repayment of the amount due has been provided.