What advice can you give me if I buy with the assistance of a realtor?
If a realtor (= real estate agent) helps you buy shares of a housing company, or shares of a real estate company, it is their responsibility to submit the transfer tax return to the Tax Administration. The return serves as proof of your having paid the tax; alternatively, it may serve as proof of your status as a first-time homebuyer.
If you are a buyer of new construction, or if you buy a house (= a real estate unit), you must bear the responsibility for submitting the return.
Realtors must file a transfer tax return on the transactions they have worked with by the 15th of the month following the month when the sale, conveyance or transfer takes place. When this is taken care of, your realtor is expected to give you a copy of the acknowledgement of receipt issued by the Tax Administration.