{"id":492,"date":"2016-05-19T12:25:42","date_gmt":"2016-05-19T10:25:42","guid":{"rendered":"http:\/\/www.kalicinski-kancelaria.com\/blog\/?p=492"},"modified":"2016-08-01T15:42:22","modified_gmt":"2016-08-01T13:42:22","slug":"podatek-od-nabycia-spadku","status":"publish","type":"post","link":"https:\/\/www.kalicinski-kancelaria.com\/blog\/2016\/05\/19\/podatek-od-nabycia-spadku\/","title":{"rendered":"Podatek od nabycia spadku"},"content":{"rendered":"

Otrzymuj\u0105c spadek, cieszymy si\u0119 przewa\u017cnie z kwoty wzbogacenia. Musimy jednak mie\u0107 \u015bwiadomo\u015b\u0107, \u017ce wi\u0105\u017ce si\u0119 to r\u00f3wnie\u017c z odprowadzeniem konkretnej kwoty podatku<\/strong>. Jak jest on naliczany i w jakich warunkach mo\u017cna go omin\u0105\u0107?<\/p>\n

<\/p>\n

Jak oblicza si\u0119 podatek od nabycia spadku?<\/strong><\/p>\n

Podatek obliczany jest przez\u00a0fiskusa na podstawie danych, kt\u00f3re do niego dostarczamy. Mo\u017cemy obliczy\u0107 go jednak sami.\u00a0Podatek liczy si\u0119 zgodnie ze skal\u0105 podatkow\u0105.<\/p>\n

W ramach I grupy podatkowej mo\u017cemy przyj\u0105\u0107 bez podatku 9637 z\u0142. Je\u015bli spadek jest wy\u017cszy, to od nadwy\u017cki musimy zap\u0142aci\u0107 podatek wed\u0142ug skali podatkowej.\u00a0W II grupie kwota wolna to 7276 z\u0142, a w III grupie \u2014 4902 z\u0142.<\/p>\n

Nadwy\u017ck\u0119 warto\u015bci spadku, je\u015bli przekroczy kwot\u0119 woln\u0105 od podatku, nale\u017cy podstawi\u0107 do tej cz\u0119\u015bci skali, kt\u00f3ra odpowiada grupie spadkowej, do kt\u00f3rej nale\u017cymy. Im wy\u017csza jest nadwy\u017cka kwoty spadku ponad kwot\u0119 woln\u0105 od podatku, tym wy\u017csz\u0105 stawk\u0119 powinni\u015bmy zastosowa\u0107.<\/p>\n

Je\u017celi spadek otrzymali\u015bmy od cz\u0142onka rodziny z I grupy podatkowej<\/strong>, w\u00f3wczas liczymy go zgodnie ze stawkami 3, 5 i 7 proc. Podobnie w II grupie podatkowej, przy czym w niej stawki wynosz\u0105 7, 9 i 12 proc. III grupa z kolei to stawki 12, 16 i 20 proc.<\/p>\n

 <\/p>\n

Zwolnienie od podatku \u2014 kiedy?<\/strong><\/p>\n

Zwolnienie od podatku obejmuje spadki i darowizny, kt\u00f3re przekazywane s\u0105 osobom z najbli\u017cszej rodziny. Nie jest tu istotna wysoko\u015b\u0107 spadku ani jego posta\u0107 \u2014 pieni\u0119\u017cna czy jakakolwiek inna. Wa\u017cne jest jednak, \u017ce nie ka\u017cdy, kogo \u0142\u0105cz\u0105 ze spadkodawc\u0105 wi\u0119zy krwi<\/strong>, b\u0119dzie zwolniony z zap\u0142aty podatku. Dotyczy to jedynie os\u00f3b najbli\u017cszych, czyli\u00a0ma\u0142\u017conkowie, rodzice, dziadkowie, dzieci, wnuki, pasierbowie, ojczym, macocha oraz rodze\u0144stwo. Podatek zap\u0142aci\u0107 b\u0119d\u0105 musieli: te\u015bciowa, te\u015b\u0107, zi\u0119\u0107 i synowa.
\nZwolnienie na warunkach\u00a0<\/b><\/span><\/p>\n

Je\u017celi spadek od najbli\u017cszych ma zosta\u0107 zwolniony od podatku, powinien zosta\u0107 zg\u0142oszony do urz\u0119du skarbowego darczy\u0144cy. S\u0142u\u017cy\u00a0do tego specjalnie przygotowany formularz \u201eZg\u0142oszenie o nabyciu w\u0142asno\u015bci rzeczy lub praw maj\u0105tkowych\u201d \u2014 SD-Z2. Musz\u0105 zosta\u0107 podane w nim szczeg\u00f3\u0142y na temat spadku, np. stopie\u0144 pokrewie\u0144stwa, jaki \u0142\u0105czy nas ze spadkodawc\u0105, procentowy udzia\u0142 w nabytym maj\u0105tku oraz jego warto\u015b\u0107 rynkowa. W przypadku nieruchomo\u015bci zaznaczy\u0107 trzeba jej powierzchni\u0119<\/strong>, a je\u015bli dziedziczymy samoch\u00f3d, musimy poda\u0107 informacj\u0119 o marce, numerze rejestracyjnym i roku produkcji.\u00a0Je\u015bli nie zg\u0142osimy odpowiedniego formularza w urz\u0119dzie, nie zostaniemy zwolnieni od podatku.<\/p>\n

Je\u015bli spadek otrzymali\u015bmy w formie aktu notarialnego<\/strong>, to podatnik nie ma obowi\u0105zku z\u0142o\u017cenia formularza SD-Z2\u00a0w urz\u0119dzie. Wszelkie potrzebne informacje przekazuje w\u00f3wczas notariusz.<\/p>\n

P\u00f3\u0142 roku na z\u0142o\u017cenie wniosku\u00a0<\/strong><\/p>\n

Zwolnienie od podatku jest mo\u017cliwe, je\u015bli z\u0142o\u017cymy w\u0142a\u015bciwy wniosek w urz\u0119dzie skarbowym w czasie p\u00f3\u0142 roku od otrzymania prawa do spadku. Je\u015bli jednak termin p\u00f3\u0142 roku zostanie przekroczony, istnieje mo\u017cliwe rozwi\u0105zanie dla sp\u00f3\u017anialskich \u2014 musz\u0105 poda\u0107 przyczyn\u0119 swojego op\u00f3\u017anienia, a zwolnienie mo\u017ce zosta\u0107 uznane.<\/p>\n

 <\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Otrzymuj\u0105c spadek, cieszymy si\u0119 przewa\u017cnie z kwoty wzbogacenia. Musimy jednak mie\u0107 \u015bwiadomo\u015b\u0107, \u017ce wi\u0105\u017ce si\u0119 to r\u00f3wnie\u017c z odprowadzeniem konkretnej kwoty podatku. Jak jest on naliczany i w jakich warunkach mo\u017cna go omin\u0105\u0107?<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[22],"tags":[58,146,145],"class_list":["post-492","post","type-post","status-publish","format-standard","hentry","category-sprawy-rodzinne","tag-akt-notarialny","tag-fiskus","tag-kwota-wolna-od-podatku"],"yoast_head":"\nPodatek od nabycia spadku - Kancelaria Adwokacka Kalici\u0144scy Warszawa<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.kalicinski-kancelaria.com\/blog\/2016\/05\/19\/podatek-od-nabycia-spadku\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Podatek od nabycia spadku - Kancelaria Adwokacka Kalici\u0144scy Warszawa\" \/>\n<meta property=\"og:description\" content=\"Otrzymuj\u0105c spadek, cieszymy si\u0119 przewa\u017cnie z kwoty wzbogacenia. 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