In most cases, the seller is not required to pay any taxes. However, we can report at least two conditions that involve the payment of a tax on the capital gain generated by the sale, or on the difference between the purchase value and the resale value. In fact, if the property is sold within 5 years of purchase, and in recent years it has not served as a main residence for any of the family members, the law provides that a tax equal to about 20% of the capital gain alone is applied.