DMTO_Fidji : Transfer duties - monthly data by department

The Transfer duties - monthly data by department for valuable consideration (DMTO) data relate to real estate registration formalities entered in the DGFIP (Ministry of Finance) land registration services (SPF). These are presented in the form of tables aggregated by department and by month, and cover: the number of registrations taxed at 3.60%; the tax base of registrations taxed at 3.60%; the number of registrations taxed at 0.60%; and the tax base of registrations taxed at 0.60%. However, the files do not take into account: the three Alsace-Moselle departments for which, for historical reasons, real estate transactions are recorded in another register; registrations subject to slag rates: rates prior to the 1999 reform of real estate registration duties, registrations exempt from registration duty; certain registrations for which the calculation of duties is particularly complicated, such as when the salary basis of the mortgage registrar and that of the departmental registration duty are different.