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It should be paid on an exchange of Deed tax: 2% of the value of the deed if the two properties are equal value. In the event that there is payment for the discrepancy in the exchange values, the deed tax shall be imposed upon the difference at the rate 6% set forth for the deed tax on a purchase. If the value of each of the exchanged properties is different but there is no payment for this discrepancy, the deed tax on an exchange shall first be imposed on the basis of the exchanged property the value of which is lower; then, the difference between the property of higher value and the property of lower value shall be deemed as a donation made to the party originally owning the lower value property by the party originally owning the higher value property for assessment of the deed tax on a donation.
Yes, it shall be reported and paid in the bestowal of immovable-building between spouses, and the Deed tax rate is levied at 6% of the value of the deed.

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