Kancelaria Prawna WSS Hećman & Kądziołka s.c. -
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Łukasz Hećman

Prawnik z wieloletnim stażem w zakresie ubezpieczeń i odszkodowań, a także szerzej, w prawie cywilnym. Doktorant nauk prawnych. Autor wielu publikacji naukowych. Bogatszy w doświadczenie zebrane w pracy w jednym z największych zakładów ubezpieczeń w Polsce i Europie.

Umowa darowizny

Dodano: 18 września 2015 / Kancelaria WSS / Brak komentarzy 

Czy od umowy darowizny należy zapłacić podatek? Kto jest zwolniony z podatku przy tego typu czynnościach, jak wygląda wzór takiej darowizny i jakie są warunki formalne, które należy spełnić? Poniżej przedstawiamy zarys odpowiedzi na postawione powyżej pytania.

Zacznijmy od kwestii podatkowych. Pierwsze co przychodzi na myśl, w związku z podejmowaniem jakichkolwiek operacji finansowych to to, jaki podatek będziemy musieli zapłacić. Słusznie, gdyż ilość sytuacji w których podatków płacić nie musimy, w proporcji do okoliczności odwrotnych, jest raczej śladowa. Przy umowie darowizny, oczywiście opodatkowanie również istnieje. Jednakże, w niektórych sytuacjach i pod pewnymi warunkami, możemy liczyć na zwolnienie podatkowe. Sytuacja ta dotyczy darowizn dokonywanych pomiędzy członkami najbliższej rodziny, z tzw. grupy zerowej. Należą do niej małżonkowie, dzieci, rodzice, rodzeństwo, dziadkowie, wnuki, pasierbowie, ojczym i macocha.

Warunki.Dodatkowym warunkiem zwolnienia podatkowego, jest konieczność zgłoszenia przekazania darowizny do właściwego urzędu skarbowego. Termin przewidziany na to zgłoszenie, to 6 miesięcy od dnia zawarcia umowy bądź od dnia spełnienia przyrzeczonego świadczenia – np. przekazania przedmiotu darowizny obdarowanemu. Zgłoszenia należy dokonać na formularzu SD-Z2 – Zgłoszenie o nabyciu własności rzeczy lub praw majątkowych – dostępnego na stronach Ministerstwa Finansów lub w urzędach skarbowych.
Jeśli umowę sporządzono w formie aktu notarialnego, obowiązek poinformowania urzędu skarbowego, przechodzi na notariusza.

Wzór umowy darowizny. W tym miejscu należy zaznaczyć, iż § 1 ust. 2, a więc wskazanie celu darowizny, nie jest wymagany, a § 2 dotyczy sytuacji, w których przekazywany jest konkretny przedmiot. Pamiętajmy jednak, że przekazanie niektórych rzeczy np. nieruchomości, dla ważności darowizny, wymagane jest dokonanie tej czynności w formie aktu notarialnego.

UMOWA DAROWIZNY

zawarta dnia …………….. w ………. pomiędzy:

Adamem Nowakiem, zam. w …………, ul. ……………..,
legitymującym się dowodem osobistym o nr …………, wydanym przez ………………
zwanym dalej: “Darczyńcą”

a

Anną Nowak-Kowalską, zam. w …………, ul. ……………..,
legitymującą się dowodem osobistym o nr …………, wydanym przez ………………
zwaną dalej: “ Obdarowaną”.

§ 1
1. Przedmiotem darowizny jest ………………
2. Darczyńca przekazuje Obdarowanej darowiznę na cele ………………

§ 2
Podpisując umowę, Obdarowana kwituje odbiór przedmiotu darowizny.

§ 3
Darczyńca oświadcza, że jest to pierwsza darowizna w okresie pięciu lat poprzedzających zawarcie niniejszej umowy na rzecz Obdarowanej, która jest córką.

§ 4
Obdarowany zobowiązuje się do pokrycia wszystkich ewentualnych kosztów związanych z niniejszą darowizną.

§ 5
Zmiany niniejszej umowy wymagają formy pisemnej pod rygorem nieważności.

§ 6
Umowa została sporządzona w dwóch jednobrzmiących egzemplarzach, po jednym dla każdej ze stron.

§ 7
W kwestiach nie uregulowanych niniejszą umową stosuje się przepisy kodeksu cywilnego.

……………………… ……………………….
(podpis darczyńcy) (podpis obdarowanego)

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    http://249.remmont.com/sitemap_index.xml
    http://250.remmont.com/sitemap_index.xml

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