by Mariusz Szulc 06.01.2016 19:30
Recipes for relief housing are also applicable for conversion of the property source: ShutterStock
premises or land can be sold without a tribute after five years of purchase. With preferences, you can also use if we spend the money for their own housing purposes.
Do you sell the apartment after the contract for life
The reader has decided to give her daughter an apartment in exchange for protection. Sam would still live in it until his death. The new owner did not comply with their obligations, however, and ignored the needs of the parent. The reader has decided to terminate the contract and sell the property neighbors. He thinks that will not pay tax. Is he right?
NOT
According to the Act on PIT, one of the taxable sources of income is the sale of a private real estate (or part of it and participate in it) before the expiry of five years from the end of the year, when it was acquired or built. The key here is the concept of acquisition. Fiskus understands them very broadly and this is not good news for readers. According to officials of the acquisition is the termination of a contract for life, annuity, etc.. The taxpayer again becomes in this way the owner of the property. There is also no matter that he feels injured as a result of previously concluded agreements. Deadline for five years running so again, which of course is very troublesome for an older person. So if the reader has sold an apartment neighbors shortly after the termination of the contract, it would pay 19 percent. PIT on income derived. This can reduce the expenditure on termination of the contract for life (but not its conclusion). The expense will not be also any benefits received from her daughter, because they are not quantifiable. Such a position is presented, among others, in the interpretation of the director of the Tax Chamber in Warsaw on 2 December 2015 (no. IPPB4 / 4511-997 / 15-6 / AK) and Director of IS in Katowice of 5 November 2014 (no. IBPBII / 2 / 415-811 / 13 / HS), 20 May 2014 (no. IBPBII / 2 / 415-180 / 14 / MW). The first document concerned, although termination of the contract concluded with an annuity fund mortgage, but the argument was in practice identical. Chance to avoid a tax would be to use the so-called. housing relief, but in practice the spending of income within two years of sales for residential purposes can be difficult for an older person. The only consolation for women is the fact that there is no doubt that the existence of the contract for life is not the same with the sale of the apartment (and the same obligations to pay the tax). Earlier disputes in this regard settled the resolution of the Supreme Administrative Court of 17 November 2014., Ref. II FPS 4/14.
The legal basis
Art. 10 paragraph. 1 Section 8, Art. 19, Art. 22 paragraph. 6c-e art. 30e of the Act of 26 July 1991. On income tax from individuals (Journal of Laws of 2012. Pos. 361 as amended.).
Is conversion units to avoid tax
parents persuaded her readers to exchange, in consequence of which it will become the owner of their house, and they in return take over the property of the studio apartment. In such a situation, you can take advantage of the relief housing?
Yes
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