Who pays PCC and how much
The civil law transactions tax (PCC) is paid by the buyer. The rate on a property sale is 2% of the market value, which is not always the price in the contract. If the price is clearly too low, the tax office can challenge it. The notary calculates and collects the tax.
The first-home exemption
Since 31 August 2023, buying ownership of a flat, a single-family house or a cooperative right to a flat is exempt if the buyer, on the purchase date and before, has never owned such a flat or house or a share in one. A share of up to 50% received by inheritance doesn't count. If you buy with someone who doesn't qualify, the exemption covers your share proportionally (Supreme Administrative Court ruling of 7 April 2026, III FSK 281/25).
When the rate is higher
Buying the sixth or a further flat in the same building or on the same plot can be taxed at 6%. Ask the notary if you are buying several units.