° The taxation of real estate preliminary contracts was equalized by aligning the rates for detention money and down payments, which are now both 0.5%.

° To create incentives for the real estate market and facilitate the change of primary residence, the statutory one-year period for the sale of the previous “primary residence” has been changed. When purchasing a new primary residence, two years (instead of one) are granted for the sale of the previously purchased primary residence. The so-called “posthumous infra-biennial sale” will be open to all those who purchase a property with the primary residence tax relief on or after January 1, 2025. The relief does not apply to taxpayers for whom the one-year period for the sale of the previously owned property has already expired before the new regulation came into force.

° In real estate purchase agreements, it is now possible to specify the invoice number instead of the amount owed to the broker to fulfill the obligation to disclose brokerage fees.

° The tables for calculating the value of usufruct rights have been adjusted to the statutory interest rate of 2025, and it should be noted that from January 1, 2025, the calculation of the value of usufruct and bare ownership may not be based on a statutory interest rate of less than 2.5%.

° The rules on tax deductions for building renovation and energy efficiency improvements have been changed, with changes to the conditions and rates for deductions and, among other things, a differentiation in the rules for buildings used as primary residences. The so-called superbonus has also been changed.