If by an act inter vivos transfer the property or created in this any real right, other than a mortgage before the end of five years, the person who transfers or is it real right shall, before the transfer or the creation of real right to submit a statement and pay off the FMA or VAT on the value of the transferred property. The value of the property obtained a value of the property at the time of the new transfer or the creation of the lien right or the declared price of transfer, if it is greater the objective value. The tax is calculated based on rates force at the time of discharge, unless the tax attributable the value of the property discharge time is longer, so he paid the highest tax.
 

Note that in case of discharge to both spouses in buying a property jointly, the transfer rate of a spouse to a third within five years paid the tax attributable to this figure.