|Preferential rates and list of documents set for non-cash transactions as a result of property sales|
|Basis of application||Intra-bank transfer of the purchase transaction amount from the buyer's account to the seller's account*|
|Requirements for the transaction|
1. Sale and purchase of property (real estate and movable property) in RA.
2. Acquisition of the right to purchase real estate,
3. Surrender of claim to property
|Sum||Foreign currency purchase and sale amounts must be equal in foreign currency|
|Restrictions||The privilege does not apply in the case of a sale and purchase transaction carried out with credit funds|
Purchase: AMD 0.5 lower than the average exchange rate set by the Bank**
Sale: AMD 0.25 higher than the average exchange rate set by the Bank
1. A cash purchase of USD from a buyer and a cash sale of USD to a seller on the same day, or
2. Cashless purchase of USD from the buyer and cashless sale of USD to the seller on the same day.
If only one currency is exchanged, the exemption does not apply.