Primary residences Beware, the new system doesn’t start until July

Owners who wish to sell their primary residence in the upcoming days do not have to rush to the tax authorities to seek their prior opinion. This system is not yet operational and will not be until July 1, 2023. Article 241 bis-II-C of the General Tax Code provides for a six-month “grace” period before the entry into force of the provision provided for in the 2023 Appropriations Bill, the goal being not to block transactions but to allow the tax administration to configure its information system to be able to handle future requests for prior opinion...