The taxes provided for the purchase of a commercial space vary case by case, according to the type of seller which can be:
A private individual or a construction company that has built or renovated the building for more than 4 years . In this case the registration tax is equal to 9% , the mortgage and cadastral tax are 50 euros , while the sale is exempt from VAT.
A company that has been building or renovating the building for less than 4 years . In this case the registration tax amounts to 200 euros , the mortgage and cadastral tax are 50 euros each and the VAT is 22%.