A Cuban property sale closes in one sitting at a state notary's office in the municipality where the house stands, with the whole price paid there by bank cheque. Since 7 January 2026 that sitting runs under a new law, Ley 175 "Del Notariado", which gives the notary seven working days to authorise the deed. Two eras meet at that desk. The housing side of the transaction still runs on a law from 1988...
Cuba taxes a home sale on the transaction price, as long as that price sits at or above a state minimum. Two separate systems produce that minimum: the valor referencial, a five-zone table set by Resolucion 313/2024, and the valor catastral Cuba, built on a module of 13 Cuban pesos per square metre fixed by Resolucion 284/2022. Thirteen pesos. Per square metre. On 17 August 2026, elTOQUE put the...
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