Real estate taxation · Implementation Instruction
Real Estate Taxation Implementation Instruction 3/2013: Cases Deemed the Purchase of a Single Residential Apartment for Purchase Tax Purposes
Summary
The implementation instruction sets out special cases in which the purchased apartment will be deemed a single apartment for the purposes of the purchase tax brackets under section 9(c1a) of the Law: a purchaser who has no apartment and simultaneously purchases several apartments for the first time (the benefit applies to one apartment of their choice), the purchase of an additional share in a single apartment part of which is already owned by the purchaser, and the expansion of a single apartment by purchasing an adjacent apartment that will be merged with it. In the case of an expansion apartment, the assessment will initially be issued as for a second apartment and the tax difference will be frozen until the end of the adjustment period, and if the adjustment is proven, the assessment will be amended.
The summary was written by the office and reflects the instruction as of its publication date. The binding text is the official Hebrew publication, and the instruction may have been updated or affected by later legislation and case law. The English title and summary are an unofficial translation.
Publication details
- Type
- Implementation Instruction
- Number
- 3/2013
- Publication date
- 9.6.2013
- Topics
- Purchase tax, Single and replacement apartment
Official document
Source: The publication on the Israel Tax Authority website (gov.il, Hebrew)
Suggested citation
Israel Tax Authority, Implementation Instruction 3/2013, "Real Estate Taxation Implementation Instruction 3/2013: Cases Deemed the Purchase of a Single Residential Apartment for Purchase Tax Purposes" (9.6.2013) [Hebrew]
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