Exemption is provided for each new purchase of property, if:
 

a) the property it owns at the time of the new market purchaser, spouse or minor children do not meet the housing needs of their families.

Deemed to meet the housing needs of the buyer and families if the total area of clean surface (surface no public spaces) housing existing or possible under the planning provisions for the construction are: 70 m, be increased by 20 m for each of the first two children and 25 m the third and subsequent children.
 

Exceptionally, the housing needs of the customer with a disability least 67% increase from 70 m in 90 m (Article 16 Fri the 14th Law 3522/2006), and

b) Warning the buyer submit their declaration and pay off the tax corresponding to the value of the property received an exemption.

The value of the property taken is the value at the time of the new exemption. For the calculation of tax is the rates force at the time when the first free and paid off, unless the tax on the value of the property or price paid at the time of granting the exemption is first longer, so he paid the highest tax.

This exemption shall be granted to persons who were exempted from tax transfer for obtaining housing until 14.7.1980, and to persons received an exemption from inheritance or parental benefit to acquire first residence if the persons are the conditions for exemption and paid the tax in question in the case.