Podatek od kwoty przyznanego odszkodowania za wywłaszczenie nieruchomości

Abstract

Exempt from the tax shall receive compensation if their height or the rules for determining to arise directly from the separate laws or issued on the basis of their implementing legislation. This principle is, however, a few exceptions. Not all compensation is subject to a tax exemption. With the privilege of using only the claims that meet certain conditions. These issues are regulated in Paragraph 21.1 point 3 and Paragraph 21.1 point. 29 of the Law on income tax from natural persons (hereinafter referred to as the Law on PIT). According to these regulations, are exempt from tax revenue from compensation paid pursuant to the provisions of the real estate or for the sale of the property for the purposes of justifying the expropriation and from the sale of real estate in connection with the right of first refusal by the purchaser, pursuant to the provisions of real estate management. Does not apply to cases where the owner of the property referred to in the first sentence, acquired the property in the two years prior to the initiation of the expropriation or transfer of a real estate for consideration at a price lower by at least 50 percent the height of the resulting damages or sale price of real estate for the purpose of justifying the expropriation or in connection with the right of first refusal. Compensation, although a form of compensation for the damage suffered, in some cases subject to tax. Therefore, it is important to its classification for possible taxation, in order not to have additional problems caused by failure to tax due on time.