Important tax exemption

Capital gains obtained by non residents on the sale of urban property bought between May 12, 2012 and  December 31, 2012 shall enjoy a tax exemption amounting 50 % of said capital gain. For this partial exemption to apply the purchaser must be unrelated to the seller. Note that the sale can be done after December 31, 2012. The relevant date for the exemption is the date of acquisition.