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Sprzedaż gruntu po jego nabyciu a prawo do zwolnienia na podstawie art. 9 pkt 2 ustawy o podatku od czynności cywilnoprawnych

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Gibasiewicz D.

Rejent

2022

issue 10 (378)

11-24

According to article 9 (2) of Act on tax on civil law transactions sale of ownership of land constituting an agricultural farm within the meaning of regulations on agricultural tax, along with trees and other plants constituting its integral part, provided that as a result of the transaction an agricultural farm will be created or extended, the area of the created or extended agricultural farm will be between 11 ha and 300 ha, and the agricultural farm will be run by the buyer for a period of at least 5 years as of the acquisition date is exempted from that tax. This article concerns the interpretation of that legal provision, namely, the possibility of recognizing as fulfilled, resulting from the above-mentioned provision, the prerequisite for the application of exemption from tax on civil law transactions for the sale of land constituting an agricultural farm, concerning the creation or enlargement of an agricultural farm as a result of the transaction, in a situation where the purchaser of the property sold part of the agricultural farm (constituting a different piece of land than that one to which the exemption was applied), maintaining an area of the agricultural farm bigger than 11 hectares. This issue is not widely explained in the literature and in judicial decisions, hence the need to take a closer look at it. Another reason for writing this article is the noticeable increase in the number of tax proceedings conducted by the tax authorities which aim to issue decisions determining the amount of the tax liability due to the disposal of the right of ownership of the land (thereby losing the right to exemption), which was part of the agricultural farm, despite the fact that this right was acquired before the transaction to which the exemption applies under Article 9(2) of Act on tax on civil law transactions.

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1 Rejent

1 Gibasiewicz D.

1 2022

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Sprzedaż gruntu po jego nabyciu a prawo do zwolnienia na podstawie art. 9 pkt 2 ustawy o podatku od czynności cywilnoprawnych