{"id":377,"date":"2021-12-17T13:35:44","date_gmt":"2021-12-17T13:35:44","guid":{"rendered":"https:\/\/renataraiman.pl\/?page_id=377"},"modified":"2021-12-23T09:31:32","modified_gmt":"2021-12-23T09:31:32","slug":"podatek-od-spadku-i-darowizn","status":"publish","type":"page","link":"https:\/\/renataraiman.pl\/index.php\/oferta\/podatek-od-spadku-i-darowizn\/","title":{"rendered":"Podatek od spadku i darowizn"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"377\" class=\"elementor elementor-377\" 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-f7e8b28 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f7e8b28\" 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-124d916\" data-id=\"124d916\" 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-b4c21ea eael-divider-center elementor-widget elementor-widget-eael-divider\" data-id=\"b4c21ea\" 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\">\u00a0Podatek <br> od spadk\u00f3w<br> 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\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-0d8d50a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0d8d50a\" 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-3042ccb\" data-id=\"3042ccb\" 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-9e740a0 elementor-widget elementor-widget-text-editor\" data-id=\"9e740a0\" 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>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:<\/p><p>1)\u00a0 dziedziczenia,\u00a0 zapisu zwyk\u0142ego, dalszego zapisu, zapisu windykacyjnego, polecenia testamentowego;<\/p><p>2) darowizny, polecenia darczy\u0144cy;<\/p><p>3) zasiedzenia;<\/p><p>4) nieodp\u0142atnego zniesienia wsp\u00f3\u0142w\u0142asno\u015bci;<\/p><p>5) zachowku, je\u017celi uprawniony nie uzyska\u0142 go w postaci uczynionej przez spadkodawc\u0119 darowizny lub w drodze dziedziczenia albo w postaci zapisu;<\/p><p>6) nieodp\u0142atnej: renty, u\u017cytkowania oraz s\u0142u\u017cebno\u015bci.<\/p><p>7) 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.<\/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-13c1a894 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"13c1a894\" 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-1f92faba\" data-id=\"1f92faba\" 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-6eed7cf3 elementor-position-top elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"6eed7cf3\" 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-12b1f727 ha-css-transform-yes elementor-widget elementor-widget-heading\" data-id=\"12b1f727\" 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-9e7dadc\" data-id=\"9e7dadc\" 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-4867db9c elementor-position-top elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"4867db9c\" 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\/darowizna\/\"><img width=\"1000\" height=\"700\" src=\"https:\/\/renataraiman.pl\/wp-content\/uploads\/2021\/12\/s7.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-75ad2aaf ha-css-transform-yes elementor-widget elementor-widget-heading\" data-id=\"75ad2aaf\" 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\/darowizna\/\">Darowizna<\/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-3326ed09 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3326ed09\" 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-24de40ee\" data-id=\"24de40ee\" 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-35b86b97 elementor-position-top elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"35b86b97\" 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-583209dd ha-css-transform-yes elementor-widget elementor-widget-heading\" data-id=\"583209dd\" 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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-665223a5\" data-id=\"665223a5\" 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-3421ee09 elementor-position-top elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"3421ee09\" 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-6b434e6f ha-css-transform-yes elementor-widget elementor-widget-heading\" data-id=\"6b434e6f\" 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\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-5ab53eb8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5ab53eb8\" 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-3b50d4d4\" data-id=\"3b50d4d4\" 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-ec2c1e3 elementor-position-top elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"ec2c1e3\" 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\/nieodplatne-zniesienie-wspolwlasnosci\/\"><img width=\"1000\" height=\"700\" src=\"https:\/\/renataraiman.pl\/wp-content\/uploads\/2021\/12\/wspolwlasnosc-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-4e7f1aa4 ha-css-transform-yes elementor-widget elementor-widget-heading\" data-id=\"4e7f1aa4\" 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\/nieodplatne-zniesienie-wspolwlasnosci\/\">Nieodp\u0142atne zniesienie wsp\u00f3\u0142w\u0142asno\u015bci<\/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-14398d85\" data-id=\"14398d85\" 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-57de591d elementor-position-top elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"57de591d\" 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\/nieodplatna-renta-uzytkowanie-oraz-sluzebnosc\/\"><img width=\"1000\" height=\"700\" src=\"https:\/\/renataraiman.pl\/wp-content\/uploads\/2021\/12\/renta-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-1c9658fd ha-css-transform-yes elementor-widget elementor-widget-heading\" data-id=\"1c9658fd\" 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\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-5aa443dd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5aa443dd\" 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-1ecd109d\" data-id=\"1ecd109d\" 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-41ce00ee elementor-position-top elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"41ce00ee\" 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-fe12a82 ha-css-transform-yes elementor-widget elementor-widget-heading\" data-id=\"fe12a82\" 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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-6953d494\" data-id=\"6953d494\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\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>\u00a0Podatek od spadk\u00f3w 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)\u00a0 dziedziczenia,\u00a0 zapisu zwyk\u0142ego, dalszego zapisu, zapisu windykacyjnego, polecenia testamentowego; 2) darowizny, polecenia darczy\u0144cy; 3) zasiedzenia; 4) nieodp\u0142atnego zniesienia wsp\u00f3\u0142w\u0142asno\u015bci; 5) zachowku, je\u017celi [&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>Podatek od spadku i darowizn - 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\/podatek-od-spadku-i-darowizn\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Podatek od spadku i darowizn\" \/>\n<meta property=\"og:description\" content=\"\u00a0Podatek od spadk\u00f3w 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)\u00a0 dziedziczenia,\u00a0 zapisu zwyk\u0142ego, dalszego zapisu, zapisu windykacyjnego, polecenia testamentowego; 2) darowizny, polecenia darczy\u0144cy; 3) zasiedzenia; 4) nieodp\u0142atnego zniesienia wsp\u00f3\u0142w\u0142asno\u015bci; 5) zachowku, je\u017celi [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/renataraiman.pl\/index.php\/oferta\/podatek-od-spadku-i-darowizn\/\" \/>\n<meta property=\"og:site_name\" content=\"Kancelaria Spadkowo-Podatkowa\" \/>\n<meta property=\"article:modified_time\" content=\"2021-12-23T09:31:32+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/renataraiman.pl\/wp-content\/uploads\/2021\/12\/s6.jpg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Szacowany czas czytania\" \/>\n\t<meta name=\"twitter:data1\" content=\"3 minuty\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/renataraiman.pl\/#website\",\"url\":\"https:\/\/renataraiman.pl\/\",\"name\":\"Kancelaria Spadkowo-Podatkowa\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/renataraiman.pl\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"pl-PL\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/renataraiman.pl\/index.php\/oferta\/podatek-od-spadku-i-darowizn\/#primaryimage\",\"inLanguage\":\"pl-PL\",\"url\":\"https:\/\/renataraiman.pl\/wp-content\/uploads\/2021\/12\/s6.jpg\",\"contentUrl\":\"https:\/\/renataraiman.pl\/wp-content\/uploads\/2021\/12\/s6.jpg\",\"width\":1000,\"height\":700},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/renataraiman.pl\/index.php\/oferta\/podatek-od-spadku-i-darowizn\/#webpage\",\"url\":\"https:\/\/renataraiman.pl\/index.php\/oferta\/podatek-od-spadku-i-darowizn\/\",\"name\":\"Podatek od spadku i darowizn - Kancelaria Spadkowo-Podatkowa\",\"isPartOf\":{\"@id\":\"https:\/\/renataraiman.pl\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/renataraiman.pl\/index.php\/oferta\/podatek-od-spadku-i-darowizn\/#primaryimage\"},\"datePublished\":\"2021-12-17T13:35:44+00:00\",\"dateModified\":\"2021-12-23T09:31:32+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/renataraiman.pl\/index.php\/oferta\/podatek-od-spadku-i-darowizn\/#breadcrumb\"},\"inLanguage\":\"pl-PL\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/renataraiman.pl\/index.php\/oferta\/podatek-od-spadku-i-darowizn\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/renataraiman.pl\/index.php\/oferta\/podatek-od-spadku-i-darowizn\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Strona g\\u0142\\u00f3wna\",\"item\":\"https:\/\/renataraiman.pl\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Oferta\",\"item\":\"https:\/\/renataraiman.pl\/index.php\/oferta\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Podatek od spadku i darowizn\"}]}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Podatek od spadku i darowizn - Kancelaria Spadkowo-Podatkowa","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/renataraiman.pl\/index.php\/oferta\/podatek-od-spadku-i-darowizn\/","og_locale":"pl_PL","og_type":"article","og_title":"Podatek od spadku i darowizn","og_description":"\u00a0Podatek od spadk\u00f3w 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)\u00a0 dziedziczenia,\u00a0 zapisu zwyk\u0142ego, dalszego zapisu, zapisu windykacyjnego, polecenia testamentowego; 2) darowizny, polecenia darczy\u0144cy; 3) zasiedzenia; 4) nieodp\u0142atnego zniesienia wsp\u00f3\u0142w\u0142asno\u015bci; 5) zachowku, je\u017celi [&hellip;]","og_url":"https:\/\/renataraiman.pl\/index.php\/oferta\/podatek-od-spadku-i-darowizn\/","og_site_name":"Kancelaria Spadkowo-Podatkowa","article_modified_time":"2021-12-23T09:31:32+00:00","og_image":[{"url":"https:\/\/renataraiman.pl\/wp-content\/uploads\/2021\/12\/s6.jpg"}],"twitter_card":"summary_large_image","twitter_misc":{"Szacowany czas czytania":"3 minuty"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebSite","@id":"https:\/\/renataraiman.pl\/#website","url":"https:\/\/renataraiman.pl\/","name":"Kancelaria Spadkowo-Podatkowa","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/renataraiman.pl\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"pl-PL"},{"@type":"ImageObject","@id":"https:\/\/renataraiman.pl\/index.php\/oferta\/podatek-od-spadku-i-darowizn\/#primaryimage","inLanguage":"pl-PL","url":"https:\/\/renataraiman.pl\/wp-content\/uploads\/2021\/12\/s6.jpg","contentUrl":"https:\/\/renataraiman.pl\/wp-content\/uploads\/2021\/12\/s6.jpg","width":1000,"height":700},{"@type":"WebPage","@id":"https:\/\/renataraiman.pl\/index.php\/oferta\/podatek-od-spadku-i-darowizn\/#webpage","url":"https:\/\/renataraiman.pl\/index.php\/oferta\/podatek-od-spadku-i-darowizn\/","name":"Podatek od spadku i darowizn - Kancelaria Spadkowo-Podatkowa","isPartOf":{"@id":"https:\/\/renataraiman.pl\/#website"},"primaryImageOfPage":{"@id":"https:\/\/renataraiman.pl\/index.php\/oferta\/podatek-od-spadku-i-darowizn\/#primaryimage"},"datePublished":"2021-12-17T13:35:44+00:00","dateModified":"2021-12-23T09:31:32+00:00","breadcrumb":{"@id":"https:\/\/renataraiman.pl\/index.php\/oferta\/podatek-od-spadku-i-darowizn\/#breadcrumb"},"inLanguage":"pl-PL","potentialAction":[{"@type":"ReadAction","target":["https:\/\/renataraiman.pl\/index.php\/oferta\/podatek-od-spadku-i-darowizn\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/renataraiman.pl\/index.php\/oferta\/podatek-od-spadku-i-darowizn\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Strona g\u0142\u00f3wna","item":"https:\/\/renataraiman.pl\/"},{"@type":"ListItem","position":2,"name":"Oferta","item":"https:\/\/renataraiman.pl\/index.php\/oferta\/"},{"@type":"ListItem","position":3,"name":"Podatek od spadku i darowizn"}]}]}},"_links":{"self":[{"href":"https:\/\/renataraiman.pl\/index.php\/wp-json\/wp\/v2\/pages\/377"}],"collection":[{"href":"https:\/\/renataraiman.pl\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/renataraiman.pl\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/renataraiman.pl\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/renataraiman.pl\/index.php\/wp-json\/wp\/v2\/comments?post=377"}],"version-history":[{"count":37,"href":"https:\/\/renataraiman.pl\/index.php\/wp-json\/wp\/v2\/pages\/377\/revisions"}],"predecessor-version":[{"id":782,"href":"https:\/\/renataraiman.pl\/index.php\/wp-json\/wp\/v2\/pages\/377\/revisions\/782"}],"up":[{"embeddable":true,"href":"https:\/\/renataraiman.pl\/index.php\/wp-json\/wp\/v2\/pages\/19"}],"wp:attachment":[{"href":"https:\/\/renataraiman.pl\/index.php\/wp-json\/wp\/v2\/media?parent=377"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}