You are exempt from paying the capital gains tax in the following cases: The land has not increased in value. You are transferring real estate between spouses. You are selling properties considered cultural heritage. You are transferring housing belonging to state or charitable entities. Furthermore, to determine if you are exempt from paying the capital gains tax, it is necessary to consider various factors, such as local legislation and the specific circumstances of the transaction. Generally, the capital gains tax is calculated on the profit obtained from the sale of real estate and may be subject to exemptions based on the criteria mentioned above. For an accurate answer, we recommend consulting with a specialized tax advisor.