A natural person and another natural person

Joita9865

Anna buys her first apartment (she does not have any other apartments) from a private person. It is exempt from paying PCC. Example . Mrs. Patrycja is buying a second apartment on the secondary market (she bought her first apartment a few years ago). She is obliged to pay % PCC tax on the purchase of the apartment. Example . Mrs. Joanna is buying an apartment from a private person. 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 philippines photo editor 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 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.