דו"ח התחדשות עירונית לשנת 2020

121 The benefit Course The route of the authorities and the tax track N.M.P. 38 Exemption from purchase tax for tenants Exemption for existing apartment owners pursuant to the provisions of Chapter V - 4: Evacuation - Construction There is no purchase tax charge for the existing housing owners VAT on construction services VAT at zero rate pursuant to section 31A of the Value Added Tax Law on a sale that was entitled to tax exemption under the provisions of the Real Estate Tax Law VAT at zero rate pursuant to Section 318 of the Value Added Tax Law on a sale that was entitled to tax exemption under the provisions of the Real Estate Tax Law The number of dwellings or units for which an exemption from betterment and purchase tax was granted Apartment or a single unit in the compound In NMP 38/2: An apartment or one unit in a building; In N.M.P. 38/1: Unlimited Maximum value of the substitute entitling to a tax exemption The highest of these options: • 120 sq.m. apartment • An apartment of 150% of the value of the existing apartment less the value of the building rights, which are transferred to the developer • An apartment that is 50% larger than the size of the existing apartment and up to 200 sq.m. With the addition of payment for rental fees for the interim period and coverage of the expenses involved therein, as determined by the Administration In N.M.P. 38/1: An addition of up to 25 square meters to the existing apartment area; In N.M.P. 38/2: The higher of the following options: • Addition of up to 25 sq.m. to the size of the existing apartment • The value of the substitute apartment does not exceed NIS 1,770,000 with the addition of payment for rent for the interim period and the coverage of expenses involved therein, as determined by the Director Exemption from the permit fees for the ILA Exists in saturated construction by virtue of Resolution 1,519 of the Israel Lands Council תקציר באנגלית