9739 Resale and Capital Gains

I understand that if you sell a new build property within 5 years that you have to pay 20% capital gains tax on the profit you have earnt from the purchasing price to the resale price. Can anyone please advise if this is paid upon completion of the resale via your solicitors or is this a bill you recieve from the governement?

I have had an absolute nightmare buying off plan - it has now transpired that the builder swapped the apartment numbers around on our floor (so he could sell "our" apartment to another Italian family. Our solicitors took in the wrong power of attorney to sign in front of the notary, the notary has now retired and all his documents have been archived in Rome (apparrently). So we are left with an apartment we have never seen and do not want whilst another family are in OUR apartment across the landing. This is why we are going to have to sell because none of the parties involved, Builder, Solicitors or noatary will take responsibility even though they are all acocuntable. And to go through litigation in Italy would be a a waste of time and money because we undoubtbly not get a favourable outcome. There is so much more to this story that it relms on the boarder of unbelievable .

BEWARE !!!! This has cost us a fortune.