San Marino Property Capital Gains Tax (Plusvalenze Immobiliari) Calculator
Calculate vendor capital gains tax liability on real property sales in the Republic of San Marino under Legge 166/2013 (Art. 14 - Plusvalenze da Cessione Immobili). Features statutory deductions for original registration taxes, authenticated notary fees, authorized capital renovation expenditures, and long-term ownership tapering relief.
Property Disposal & Acquisition Figures
Capital Gain & Tax Liability (EUR €)
Plusvalenza Computation Worksheet
| Property Disposal Consideration | €450,000 |
| Less: Historical Purchase Price | -€320,000 |
| Gross Accounting Surplus | €130,000 |
| Less: Documented Renovation Works | -€35,000 |
| Less: Historical Conveyancing & Registration Taxes | -€22,000 |
| Net Taxable Capital Gain (Plusvalenza Netta) | €73,000 |
| Statutory Plusvalenza Tax Rate | 15.0% |
| Final Tax Payable to Erario Sammarinese | -€10,950 |
Primary Residence & Holding Period Exemptions
Under Legge 166/2013 Art. 14, capital gains realized on the sale of a residential property that served as the primary home (*abitazione principale*) of the taxpayer for at least 24 continuous months prior to sale are 100% exempt from capital gains taxation. Similarly, properties held for more than 10 years by individuals enjoy full statutory exemption.
📊 Ufficio Tributario della Repubblica di San Marino & ISS Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (EUR) |
|---|---|
| Primary Net / Statutory Payable Amount | € 0,00 |
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Repubblica di San Marino Ufficio Tributario & ISS Lead Architect
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.