The parties to the annuity contract

Joita9865

She already owns % of the apartment which she and her brother inherited from their parents. Mrs. Joanna is exempt from the % PCC tax on the purchase of her first apartment because she is within the limit (maximum % of the inherited apartment) entitling her not to pay PCC tax on the purchase of real estate. Example . Mrs. Paulina buys an apartment on the secondary market. She already owns % of another apartment purchased as a gift.

The buyer should pay PCC tax in the amount of % of the purchase amount, because her first apartment comes from philippines photo editor a gift and not from an inheritance. Higher PCC – th apartment and subsequent ones The PCC tax rate increases in the case of the purchase of the sixth and subsequent apartments (constituting separate properties) - in one investment. One investment should be understood as one building (purchase of several apartments in one building) or one land (purchase of several apartments on one plot of land). This rule applies to apartments that are subject to VAT, i.e. those on the primary market. Importantly, the % PCC tax on the th apartment (and subsequent ones) should also be paid if the sale is subject to VAT . Therefore, in this situation, taxing a given transaction with VAT does not eliminate the obligation to pay PCC.



Example Mr. Szymon purchased six apartments on one plot of land from a developer. He is obliged to pay PCC tax of % on the market value of the sixth apartment. Moreover, as a buyer, you will also bear the economic cost of VAT (included in the price of the apartment). Example Mr. Bartosz purchased six apartments in six different towns. He does not have to pay % PCC tax on the sixth apartment because the apartments do not concern one investment. When will PCC be abolished for the first apartment? The % PCC exemption is to come into force days after the announcement of the act, and the % tax on the sixth and subsequent apartments - from January.