Exactly . Article 217.17.1: "....
as well as the sale of other property owned by the taxpayer for three years and more ..."
Thank you all !

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Zeya , Please . If I understand you right, I was in any case obliged to declare any income , details of which may fall to the tax , regardless of whether there is I have the tax base or not . If during the year my income is not taxed , and information about it , I did not submit , what to me may be fined for what , exactly? For careless attitude to their civic duties ?
Thank you
With uvazhniem ,
Elrick