(i) The transference is made until the 31st of December 2016, regardless of the date the contract was made or filled in the Land Registry Department, or

(ii) The Contract was made and filled in the Land Registry Department between the dates of the 2nd of December 2011 until the 31st of December 2016, regardless of the date of the transference.

The reduction of 50% will not be valid in cases where the immovable property was acquired by divestiture, according to the new Law for divestitures.

This amendment is valid for transferences that are made after the 16th of July 2015.