{"id":33,"date":"2021-12-02T11:33:21","date_gmt":"2021-12-02T11:33:21","guid":{"rendered":"https:\/\/renataraiman.pl\/?page_id=33"},"modified":"2021-12-23T09:58:23","modified_gmt":"2021-12-23T09:58:23","slug":"darowizna","status":"publish","type":"page","link":"https:\/\/renataraiman.pl\/index.php\/oferta\/darowizna\/","title":{"rendered":"Darowizna"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"33\" class=\"elementor elementor-33\" data-elementor-settings=\"[]\">\n\t\t\t\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-e5a56c1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e5a56c1\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-955a5df\" data-id=\"955a5df\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8ad8cec eael-divider-center elementor-widget elementor-widget-eael-divider\" data-id=\"8ad8cec\" data-element_type=\"widget\" data-widget_type=\"eael-divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"eael-divider-wrap divider-direction-horizontal\">\n\t\t\t\t\t\t\t<div class=\"divider-text-container\">\n\t\t\t\t\t<div class=\"divider-text-wrap\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"divider-border-wrap divider-border-left\">\n\t\t\t\t\t\t\t\t<span class=\"divider-border\"><\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"eael-divider-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"eael-divider-text\">PODATEK OD SPADK\u00d3W I DAROWIZN<\/span>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"divider-border-wrap divider-border-right\">\n\t\t\t\t\t\t\t\t<span class=\"divider-border\"><\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c0a3f7 elementor-widget elementor-widget-text-editor\" data-id=\"6c0a3f7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); font-size: 1rem;\">Podatkowi od spadk\u00f3w i darowizn podlega nabycie przez osoby fizyczne w\u0142asno\u015bci rzeczy znajduj\u0105cych si\u0119 na terytorium Rzeczypospolitej Polskiej lub praw maj\u0105tkowych wykonywanych na terytorium Rzeczypospolitej Polskiej tytu\u0142em:<\/span><\/p><p>1. Dziedziczenia zapisu zwyk\u0142ego, dalszego zapisu, zapisu windykacyjnego, polecenia testamentowego<br \/>2. Darowizny, polecenia darczy\u0144cy <br \/>3. U\u017cyczenia <br \/>4. Nieodp\u0142atnego u\u017cyczenia wsp\u00f3\u0142w\u0142asno\u015bci <br \/>5. Zadatku, je\u015bli upowa\u017cniony nie uzyska\u0142 go w postaci uczynionej przez spadkodawc\u0119 darowizny lub w drodze dziedziczenia albo w postaci zapisu<br \/>6. Nieodp\u0142atnej, renty, u\u017cytkowania oraz s\u0142u\u017cebno\u015bci<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-03e9630 eael-divider-center elementor-widget elementor-widget-eael-divider\" data-id=\"03e9630\" data-element_type=\"widget\" data-widget_type=\"eael-divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"eael-divider-wrap divider-direction-horizontal\">\n\t\t\t\t\t\t\t<div class=\"divider-text-container\">\n\t\t\t\t\t<div class=\"divider-text-wrap\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"divider-border-wrap divider-border-left\">\n\t\t\t\t\t\t\t\t<span class=\"divider-border\"><\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"eael-divider-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"eael-divider-text\">DAROWIZNA<\/span>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"divider-border-wrap divider-border-right\">\n\t\t\t\t\t\t\t\t<span class=\"divider-border\"><\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-9f484e6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9f484e6\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f8c3008\" data-id=\"f8c3008\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-920d564 elementor-widget elementor-widget-text-editor\" data-id=\"920d564\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p>Zgodnie z art. 888 kodeksu cywilnego przez umow\u0119 darowizny darczy\u0144ca zobowi\u0105zuje si\u0119 do bezp\u0142atnego \u015bwiadczenia na rzecz obdarowanego kosztem swego maj\u0105tku.<\/p><p>W przypadku nabycia darowizny obowi\u0105zek podatkowy ci\u0105\u017cy na nabywcy w\u0142asno\u015bci rzeczy i praw maj\u0105tkowych.<\/p><p>Przy nabyciu w drodze darowizny obowi\u0105zek podatkowy powstaje z chwil\u0105 z\u0142o\u017cenia przez darczy\u0144c\u0119 o\u015bwiadczenia w formie aktu notarialnego, a w razie zawarcia umowy bez zachowania przewidzianej formy &#8211; z chwil\u0105 spe\u0142nienia przyrzeczonego \u015bwiadczenia; je\u017celi ze wzgl\u0119du na przedmiot darowizny przepisy wymagaj\u0105 szczeg\u00f3lnej formy dla o\u015bwiadcze\u0144 obu stron, obowi\u0105zek podatkowy powstaje z chwil\u0105 z\u0142o\u017cenia takich o\u015bwiadcze\u0144.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-601cb64 elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"601cb64\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-68265c5\" data-id=\"68265c5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-876fbfc eael-divider-center elementor-widget elementor-widget-eael-divider\" data-id=\"876fbfc\" data-element_type=\"widget\" data-widget_type=\"eael-divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"eael-divider-wrap divider-direction-horizontal\">\n\t\t\t\t\t\t\t<div class=\"divider-text-container\">\n\t\t\t\t\t<div class=\"divider-text-wrap\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"divider-border-wrap divider-border-left\">\n\t\t\t\t\t\t\t\t<span class=\"divider-border\"><\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"eael-divider-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"eael-divider-text\">Skala podatkowa art. 15<\/span>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"divider-border-wrap divider-border-right\">\n\t\t\t\t\t\t\t\t<span class=\"divider-border\"><\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-937f672 elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"937f672\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e0432db\" data-id=\"e0432db\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3910527 elementor-widget elementor-widget-text-editor\" data-id=\"3910527\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p>Podatek oblicza si\u0119 od opodatkowania ka\u017cdy wed\u0142ug skali procentowych<\/p><p>W I gr. Skale podatkowe wynosz\u0105 od 3% do 7%<br \/>W II gr skale podatkowe wynosz\u0105 od 7% do 12%<br \/>W II gr skale podatkowe wynosz\u0105 od 12 % do 20%<\/p><p>Zeznania podatkowe 50-3 (art. 17a)<br \/>Podatnicy podatku od spadk\u00f3w i darowizn s\u0105 zobowi\u0105zani zg\u0142osi\u0107 w terminie miesi\u0105ca od dnia powstania obowi\u0105zku podatkowego zeznania podatkowego, w\u0142a\u015bciwemu naczelnikowi urz\u0119du skarbowego. Zeznanie podatkowe o nabyciu w\u0142asno\u015bci rzeczy lub praw maj\u0105tkowych. Do zeznania podatkowego za\u0142\u0105cza si\u0119 dokumenty maj\u0105ce wp\u0142yw na okre\u015blenie podstawy opodatkowania . Powiedzie\u0107, dokumenty musz\u0105 by\u0107 przed\u0142o\u017cone w zale\u017cno\u015bci od przedmiotu spadku<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-2e3d4c9f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2e3d4c9f\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wider\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-5f1fdc\" data-id=\"5f1fdc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-27562259 elementor-position-top elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"27562259\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/renataraiman.pl\/index.php\/oferta\/dziedziczenie\/\"><img width=\"1000\" height=\"700\" src=\"https:\/\/renataraiman.pl\/wp-content\/uploads\/2021\/12\/s6.jpg\" class=\"elementor-animation-sink attachment-full size-full\" alt=\"\" loading=\"lazy\" \/><\/a><\/figure><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8857a98 ha-css-transform-yes elementor-widget elementor-widget-heading\" data-id=\"8857a98\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/renataraiman.pl\/index.php\/oferta\/dziedziczenie\/\">Dziedziczenie<\/a><\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-121a36ad\" data-id=\"121a36ad\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-36932903 elementor-position-top elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"36932903\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/renataraiman.pl\/index.php\/oferta\/zachowek\/\"><img width=\"1000\" height=\"700\" src=\"https:\/\/renataraiman.pl\/wp-content\/uploads\/2021\/12\/s1.jpg\" class=\"elementor-animation-sink attachment-full size-full\" alt=\"\" loading=\"lazy\" \/><\/a><\/figure><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ccc520c ha-css-transform-yes elementor-widget elementor-widget-heading\" data-id=\"ccc520c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/renataraiman.pl\/index.php\/oferta\/zachowek\/\">Zachowek<\/a><\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-28585902 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"28585902\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wider\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-305494db\" data-id=\"305494db\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5122eed6 elementor-position-top elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"5122eed6\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/renataraiman.pl\/index.php\/oferta\/zasiedzenie\/\"><img width=\"1000\" height=\"700\" src=\"https:\/\/renataraiman.pl\/wp-content\/uploads\/2021\/12\/zasiedzenie-1.jpg\" class=\"elementor-animation-sink attachment-full size-full\" alt=\"\" loading=\"lazy\" \/><\/a><\/figure><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a6946d2 ha-css-transform-yes elementor-widget elementor-widget-heading\" data-id=\"7a6946d2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/renataraiman.pl\/index.php\/oferta\/zasiedzenie\/\">Zasiedzenie<\/a><\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-2f0570a3\" data-id=\"2f0570a3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4ad4b42a elementor-position-top elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"4ad4b42a\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div 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data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/renataraiman.pl\/index.php\/oferta\/nieodplatna-renta-uzytkowanie-oraz-sluzebnosc\/\">Nieodp\u0142atna: renta, u\u017cytkowanie oraz s\u0142u\u017cebno\u015b\u0107<\/a><\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-2a9b4a97\" data-id=\"2a9b4a97\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1aad3de0 elementor-position-top elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"1aad3de0\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/renataraiman.pl\/index.php\/oferta\/nabycie-praw-do-wkladu-oszczednosciowego-na-podstawie-dyspozycji-wkladem-na-wypadek-smierci-oraz-nabycie-jednostek-uczestnictwa-na-podstawie-dyspozycji-uczestnika-funduszu-inwestycyjnego-otwartego-alb\/\"><img width=\"1000\" height=\"700\" src=\"https:\/\/renataraiman.pl\/wp-content\/uploads\/2021\/12\/smierc-1.jpg\" class=\"elementor-animation-sink attachment-full size-full\" alt=\"\" loading=\"lazy\" \/><\/a><\/figure><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29dcb953 ha-css-transform-yes elementor-widget elementor-widget-heading\" data-id=\"29dcb953\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/renataraiman.pl\/index.php\/oferta\/nabycie-praw-do-wkladu-oszczednosciowego-na-podstawie-dyspozycji-wkladem-na-wypadek-smierci-oraz-nabycie-jednostek-uczestnictwa-na-podstawie-dyspozycji-uczestnika-funduszu-inwestycyjnego-otwartego-alb\/\">Nabycie praw do wk\u0142adu oszcz\u0119dno\u015bciowego na podstawie dyspozycji wk\u0142adem na wypadek \u015bmierci oraz nabycie jednostek uczestnictwa na podstawie dyspozycji uczestnika funduszu inwestycyjnego otwartego albo specjalistycznego funduszu inwestycyjnego otwartego na wypadek jego \u015bmierci<\/a><\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>PODATEK OD SPADK\u00d3W I DAROWIZN Podatkowi od spadk\u00f3w i darowizn podlega nabycie przez osoby fizyczne w\u0142asno\u015bci rzeczy znajduj\u0105cych si\u0119 na terytorium Rzeczypospolitej Polskiej lub praw maj\u0105tkowych wykonywanych na terytorium Rzeczypospolitej Polskiej tytu\u0142em: 1. Dziedziczenia zapisu zwyk\u0142ego, dalszego zapisu, zapisu windykacyjnego, polecenia testamentowego2. Darowizny, polecenia darczy\u0144cy 3. U\u017cyczenia 4. Nieodp\u0142atnego u\u017cyczenia wsp\u00f3\u0142w\u0142asno\u015bci 5. Zadatku, je\u015bli upowa\u017cniony [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":19,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v16.9 (Yoast SEO v16.9) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Darowizna - Kancelaria Spadkowo-Podatkowa<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/renataraiman.pl\/index.php\/oferta\/darowizna\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Darowizna\" \/>\n<meta property=\"og:description\" content=\"PODATEK OD SPADK\u00d3W I DAROWIZN Podatkowi od spadk\u00f3w i darowizn podlega nabycie przez osoby fizyczne w\u0142asno\u015bci rzeczy znajduj\u0105cych si\u0119 na terytorium Rzeczypospolitej Polskiej lub praw maj\u0105tkowych wykonywanych na terytorium Rzeczypospolitej Polskiej tytu\u0142em: 1. 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