It was a lump sum since the properties are already connected to the electricity and water network. Everything has been connected since the purchase. All the reports were also included in the total amount.
Yes, it is correct that in the case of connected transactions involving land + house construction, the total amount forms the basis for calculating the property transfer tax. This also applies when different contracting parties provide the land and the house construction.
A quick side question...
I always thought that for existing properties and developers (land + house), the property transfer tax applies to the total value.
Now I interpret this as meaning that the tax ALWAYS applies when building a house on a plot of land?