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In such a situation, the opinion of experts appointed in a given case is taken into account. If the value determined in this way differs by at least 33% from the value expressed in the price, the costs of the opinion of the expert or experts shall be borne by the seller. Housing relief It is also worth mentioning Art. of the Personal Income Tax Act which reads: Income from the sale of real estate and property rights referred to in Art. 30e, in the amount that corresponds to the product of this income and the share of expenses incurred for own housing purposes in the income from the paid disposal of real estate and property rights, if, starting from the date of paid disposal.
No later than within three years from the end of the tax year in which the paid disposal, the income obtained from philippines photo editor the sale of this property or this property right was spent for own housing purposes; documented expenses incurred for these purposes are included in the amount of income from the paid sale of real estate and property rights. The following are considered expenses incurred for the indicated purposes: Costs related to the purchase of a residential building, its part or a share in such a building, a residential premises constituting a separate property or a share.
In such a premises, as well as the acquisition of land or a share in land or the right of perpetual usufruct of land or a share in such a right, related to this building or premises; Costs of acquiring a cooperative ownership right to a residential premises or a share in such a right, the right to a single-family house in a housing cooperative or a share in such a right; Purchase of land for the construction of a residential building or a share in such land, the right of perpetual usufruct of such land or a share in such a right, including the commenced construction of a residential building.
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發表於 2023-10-11 13:13:39