Bring your own example .
Three years ago, sold at commissary parking garage . One of the first ( old ) garage co-operatives in Moscow , but the board overcast with privatization. And at the time of the sale turned out that our property less than 3 years . In fact the family owned garage - 50 years , joining the inheritance directly to the seller - more than 10 years .
Privatization of less than 3 years - hence the tax .
Tax :
125 000 p. . - nalogoneoblagaemaya base. Tax is calculated on the amount exceeding 125000 ,
under contract(!!! -

> ) , a notarized ( in my opinion is not required, but we decided that since true) .
What nalogoneoblagaemaya base today - I do not know ( like no change ) .
Principle is the same for apartments , villas and other property .