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Your income earned during the calendar year from the sale of an immovable dwelling is not subject to tax if it has been your property for more than 3 years, ie if it has passed between the date of purchase and the date of sale More than 3 years.
The income earned during the calendar year from the sale of no more than two real estate shall not be taxed if more than 5 years have elapsed between the date of purchase and the date of sale.

Income from the sale of agricultural and forestry property is tax-exempt irrespective of its number if more than 5 years have elapsed between the acquisition date and the date of sale.

In all other cases, your income from the sale of a real estate is taxed. The basis for taxation is calculated by dividing the positive difference between the sale and purchase price of the property by 10% of the cost, that is to say, the income that is formed in cases where the property is sold more expensive than it is bought. In this case, the seller is required to file an annual tax return and to pay the tax not later than 30 April of the year following the year in which the sale was made. At the same time, the seller is required to file an annual tax return and when the sale price is equal to or less than the cost of acquiring the real estate.