Mam sprzeczne informacje na temat podatku od sprzedaży ziemi rolnej.

Sprzedałem działę rolną, którą miałem 3 lata.
Czy muszę zapłacić zryczałtowany podatek od sprzedaży tej ziemi?

Notariusz twierdzi, że tak, Pani w US, że nie. Odwrotnie, niż moznaby
się spodziewać. :))

Może ktoś zna odpowiedź na ten temat? Nie chciałbym, ze kilka lat
dowiedzieć się, że oszukałem państwo i mam coś płacić z odsetkami.

Pozdrawiam
W.

do góry

Użytkownik "Q" <...@w...pl> napisał w wiadomości
news:dvou22$11e6$1@news2.ipartners.pl...
> Mam sprzeczne informacje na temat podatku od sprzedaży ziemi rolnej.
>
> Sprzedałem działę rolną, którą miałem 3 lata.
> Czy muszę zapłacić zryczałtowany podatek od sprzedaży tej ziemi?
>
> Notariusz twierdzi, że tak, Pani w US, że nie. Odwrotnie, niż moznaby się
> spodziewać. :))
>
> Może ktoś zna odpowiedź na ten temat? Nie chciałbym, ze kilka lat
> dowiedzieć się, że oszukałem państwo i mam coś płacić z odsetkami.
>
> Pozdrawiam
> W.

Jak była podstawa przeniesienia własności na ciebie?
a.

do góry

adas napisał(a):
> Użytkownik "Q" <...@w...pl> napisał w wiadomości
> news:dvou22$11e6$1@news2.ipartners.pl...
>> Mam sprzeczne informacje na temat podatku od sprzedaży ziemi rolnej.
>>
>> Sprzedałem działę rolną, którą miałem 3 lata.
>> Czy muszę zapłacić zryczałtowany podatek od sprzedaży tej ziemi?
>>
>> Notariusz twierdzi, że tak, Pani w US, że nie. Odwrotnie, niż moznaby się
>> spodziewać. :))
>>
>> Może ktoś zna odpowiedź na ten temat? Nie chciałbym, ze kilka lat
>> dowiedzieć się, że oszukałem państwo i mam coś płacić z odsetkami.
>>
>> Pozdrawiam
>> W.
>
> Jak była podstawa przeniesienia własności na ciebie?
> a.
>
>
Umowa kupna u notariusza.

Pozdrawiam
Q

do góry

Użytkownik "Q" <...@w...pl> napisał w wiadomości
news:dvrrgh$2oad$1@news2.ipartners.pl...
> adas napisał(a):
>> Użytkownik "Q" <...@w...pl> napisał w wiadomości
>> news:dvou22$11e6$1@news2.ipartners.pl...
>>> Mam sprzeczne informacje na temat podatku od sprzedaży ziemi rolnej.
>>>
>>> Sprzedałem działę rolną, którą miałem 3 lata.
>>> Czy muszę zapłacić zryczałtowany podatek od sprzedaży tej ziemi?
>>>
>>> Notariusz twierdzi, że tak, Pani w US, że nie. Odwrotnie, niż moznaby
>>> się
>>> spodziewać. :))
>>>
>>> Może ktoś zna odpowiedź na ten temat? Nie chciałbym, ze kilka lat
>>> dowiedzieć się, że oszukałem państwo i mam coś płacić z odsetkami.
>>>
>>> Pozdrawiam
>>> W.
>>
>> Jak była podstawa przeniesienia własności na ciebie?
>> a.
>>
>>
> Umowa kupna u notariusza.
>
> Pozdrawiam
> Q
Spotkałem podobną sytuację ale wiąże się z umową darowizny(Ustawa z
28.o7.1983 art4 ust.1 pkt1) gdzie podatku nie pobrano a przy sprzedaży
darowizna jest zwolniona.

W twoim przypadku (nie znam szczegółów) zapoznałbym się wypowiedzią w
archiwum - wpisz grunty rolne

http://www.izba-skarbowa.waw.pl/Index.htm




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>>> Mam sprzeczne informacje na temat podatku od sprzedaży ziemi rolnej.
>>>
>>> Sprzedałem działę rolną, którą miałem 3 lata.
>>> Czy muszę zapłacić zryczałtowany podatek od sprzedaży tej ziemi?
>>>
>>> Notariusz twierdzi, że tak, Pani w US, że nie. Odwrotnie, niż moznaby
>>> się spodziewać. :))
>>>
>>> Może ktoś zna odpowiedź na ten temat? Nie chciałbym, ze kilka lat
>>> dowiedzieć się, że oszukałem państwo i mam coś płacić z odsetkami.
>>>
>>> Pozdrawiam
>>> W.
>>
>> Jak była podstawa przeniesienia własności na ciebie?
>> a.
> Umowa kupna u notariusza.
>
> Pozdrawiam
> Q
Spotkałem podobną sytuację ale wiąże się z umową darowizny (Ustawa z
28.07.1983 art 4 ust.1 pkt1) gdzie podatku nie pobrano a przy sprzedaży
darowizna jest zwolniona.

W twoim przypadku (nie znam szczegółów aktu n.) zapoznałbym się wypowiedzią
w
archiwum - wpisz grunty rolne
http://www.izba-skarbowa.waw.pl/Index.htm

Odpowiedz

"W oparciu o art. 21 ust. 1 pkt. 28 ustawy z dn.26.07.1991r. o podatku
dochodowym od osób fizycznych (Dz. U. Nr 14 z 2000r. poz. 176 z późn. zm.),
że wolny od podatku jest przychód uzyskany z tytułu sprzedaży części
nieruchomości wchodzących w skład gospodarstwa rolnego; zwolnienie nie
dotyczy przychodu uzyskanego ze sprzedaży gruntów, które w związku z tą
sprzedażą utraciły charakter rolny lub leśny.
Podstawowym warunkiem do zwolnienia przychodu w oparciu o art. 21 ust. 1
pkt. 28 ustawy o podatku dochodowym od osób fizycznych jest ustalenie czy
nie nastąpiły faktyczne okoliczności zmiany przeznaczenia i wyłączenie
nieruchomości z produkcji rolnej tj. czy sprzedana nieruchomość jest
faktycznie użytkowana rolniczo.
Z aktu notarialnego wynika, że zgodnie z Miejscowym Planem Ogólnego
Zagospodarowania Przestrzennego m. st. Warszawy, sprzedana przez Panów
nieruchomość znajduje się w strefie możliwości urbanizacyjnych oraz, że
kupująca, nabyła powyższą nieruchomość na cele prowadzonej przez siebie
działalności gospodarczej, nie będzie więc użytkowana rolniczo.
W myśl wyżej cytowanego art. 21 ust.1 pkt. 28 istotą sprawy nie jest to jaki
był status gruntu w momencie sprzedaży, lecz jaki będzie po sprzedaży -
utraci lub nie charakter rolny. Z aktu notarialnego sprzedaży wynika, że
nieruchomość utraci charakter rolny, zatem zgodnie treścią art. 10 ust. 1
pkt. 8 ustawy o podatku dochodowym od osób fizycznych, przychód uzyskany z
jej sprzedaży opodatkowany jest zryczałtowanym podatkiem dochodowym w stawce
10%."

do góry

> "W oparciu o art. 21 ust. 1 pkt. 28 ustawy z dn.26.07.1991r. o podatku
> dochodowym od osób fizycznych (Dz. U. Nr 14 z 2000r. poz. 176 z późn. zm.),
> że wolny od podatku jest przychód uzyskany z tytułu sprzedaży części
> nieruchomości wchodzących w skład gospodarstwa rolnego; zwolnienie nie
> dotyczy przychodu uzyskanego ze sprzedaży gruntów, które w związku z tą
> sprzedażą utraciły charakter rolny lub leśny.
> Podstawowym warunkiem do zwolnienia przychodu w oparciu o art. 21 ust. 1
> pkt. 28 ustawy o podatku dochodowym od osób fizycznych jest ustalenie czy
> nie nastąpiły faktyczne okoliczności zmiany przeznaczenia i wyłączenie
> nieruchomości z produkcji rolnej tj. czy sprzedana nieruchomość jest
> faktycznie użytkowana rolniczo.
> Z aktu notarialnego wynika, że zgodnie z Miejscowym Planem Ogólnego
> Zagospodarowania Przestrzennego m. st. Warszawy, sprzedana przez Panów
> nieruchomość znajduje się w strefie możliwości urbanizacyjnych oraz, że
> kupująca, nabyła powyższą nieruchomość na cele prowadzonej przez siebie
> działalności gospodarczej, nie będzie więc użytkowana rolniczo.
> W myśl wyżej cytowanego art. 21 ust.1 pkt. 28 istotą sprawy nie jest to jaki
> był status gruntu w momencie sprzedaży, lecz jaki będzie po sprzedaży -
> utraci lub nie charakter rolny. Z aktu notarialnego sprzedaży wynika, że
> nieruchomość utraci charakter rolny, zatem zgodnie treścią art. 10 ust. 1
> pkt. 8 ustawy o podatku dochodowym od osób fizycznych, przychód uzyskany z
> jej sprzedaży opodatkowany jest zryczałtowanym podatkiem dochodowym w stawce
> 10%."
>
Dzięki za odpowiedź.

Z tego by wynikałeo, że jeśli ziemia dalej pozostaje rolna to
rzeczywiście podaku się nie płaci.

Dobrze to rozumiem?

Pozdrawiam
Q

do góry