Change individuals real estate sales income relating to the use tax rules – to call the attention of the tax authorities on the website.
The communication describes: the individuals real estate sales (real estate and intangible property rights transfer) income on the revenue basis, the costs and the property holding period is determined taking into account.
The personal income tax act currently in force pursuant to the provision, if a real estate sales income all or part of the return within the time limit yourself, a close relative, partner, for nursing homes, disabled persons living at home or other similar institution as provided for in seats repurchase and resale without the right to acquire use – and that the tax returns indicating -, the established and declared tax is (or used income part of) don’t have to pay.
If the income goal under the use of the declaration made after the sale to two years after the entry into force of provisions according to adókiegyenlítés be in the form of a refund of the paid tax. This year’s amendment, however, thanks to July 20-from the income of use of certificate you can claim back the paid taxes, in fact, a temporary rule pursuant to the 2017. from 1 January arising on tax liability, can be used. Ceases to be so, the adókiegyenlítés complicated system, the paid tax up to now during the year can be claimed.