Refund of Title Deed Tax

The land registry fee is the fee collected by the Land Registry Office for land registry services in real estate transactions. Payment of the land registry fee is mandatory for the completion of land registry transactions. For all completed real estate sales, the land registry fee is determined as 4% of the declared price in the land registry. Unless a different situation arises between the buyer and seller, the land registry fee is collected equally from both parties at a rate of 2% of the sale price.

Refund of title deed tax

No. 6306 on the Transformation of Areas Under Disaster Risk are exempt from the land registry fee. Indeed, these individuals can receive a refund of the land registry fees they paid during the initial sale, transfer, registration, and mortgage establishment transactions under Law No. 6306.

Conditions required for refund of title deed tax

The tax obligations exempted from title deed fees under Law No. 6306 on the Transformation of Areas Under Disaster Risk are listed. In this context, parties who carried out the initial title deed purchase and sale of all properties included in urban transformation projects in 2014 and later years can receive a refund of title deed fees.

Those who can receive a refund of title deed fees

According to Law No. 6306, the following individuals are eligible to receive a refund of title deed fees:

• Consumers who buy apartments from contractors
• Property owners who have given their land to contractors through construction contracts in exchange for a share of the completed building
• The contractors who built it

Documents required for refund of property registration tax

The required documents for those applying for a refund of property registration fees are:

• Tax collection receipt
• Copy of the title deed
• Risk assessment certificate
• Risky building exemption certificate
• This is a construction contract in exchange for a share of the land.

Application for refund of property registration fee

Individuals covered under Law No. 6306 can request a refund of the land registry fees they paid within 30 days of the date of the initial purchase or sale. However, if this period has passed, an application for a "Retroactive Land Registry Fee Refund" must be submitted. Furthermore, if the application submitted within the first 30 days is rejected, a complaint must be filed with the Revenue Administration. This complaint may lead to a lawsuit in the Tax Court.

Statute of limitations for refund of land registry fees

For those seeking a refund of title deed fees, the statute of limitations for both application and lawsuit is 5 years. Consumers and contractors must file a lawsuit for a refund of title deed fees within 5 years of the completion of the sale in order to benefit from this right.

To get expert answers to all the details and questions you may have, you can consult with Attorney Ferhat Kule