What is the tax due by first-time buyers?

Persons purchasing their first home for residential use are required to pay stamp duty at a rate of 3.5% over the first €175,000 and a rate of 5% over the remaining amount. A person must be purchasing his first ever “inter vivos” title immovable property in order to qualify as a first-time buyer (i.e. by purchase or donation). As a result, a person who, for example, already owns another piece of real estate (even if it’s not a home, like a garage), will not be eligible.

We are preparing to spend €300,000 on a home. The furnishings and appliances in the property, which is being sold finished and equipped, are estimated to be worth €30,000. Is stamp duty assessed on the whole €300,000 or should the worth of the furnishings and appliances be taken into account?
The value of the real estate is subject to stamp duty. As a result, one should subtract the value of all transportable items, including furniture and appliances. Tax would be required on €270,000 in the aforementioned situation.