S.L. 573.3 Art. 8Value of sale when garage/site was granted under title of temporary emphyteusis. 3

The sale value of a garage shall be calculated according to the fixed rate of two hundred euro (€200) per cubic metre of the garage

(internal volume in m³) with a reduced price where the multiplier factor set out below applies: Number of years remaining for expiry Applicable of temporary emphyteusis Factor 0 to end of the 5th year 1 th th From the 6 year to the end of the 10 year 0.9 th th From the 11 year to the end of the 15 year 0.8 From the 16th year to the 20th year 0.7 st th From the 21 year to the 40 year 0.6 st From the 41 year or more 0.5

UNDER A TITLE OF TEMPORARY EMPHYTEUSIS OR LEASE