Opodatkowanie przychodów z odpłatnego zbycia nieruchomości podatkiem dochodowym od osób fizycznych
Taxation of income from the sale of real estate for consideration with personal income tax

Summary/Abstract: Among the sources of income in Article 10, Section 1, Item 8 of the Personal Income Tax Act, the legislator listed, among others, the sale of real estate or parts thereof, or an interest in real estate, for consideration, if the sale is not made in the course of business activity and is completed within five years from the end of the calendar year in which the real estate was acquired or constructed. Article 10, Section 1, Item 8 of the Personal Income Tax Act is intended to counteract speculative behavior. Pursuant to Article 21, Section 1, Item 131 of the Personal Income Tax Act, income from the sale of real estate and property rights for consideration, referred to in Article 30e of the Personal Income Tax Act, is exempt from income tax if, under the terms specified in the Act, it is designated for residential purposes.

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