{"id":4004,"date":"2026-09-18T10:26:57","date_gmt":"2026-09-18T10:26:57","guid":{"rendered":"https:\/\/mamsolicitors.com\/podatki-w-hiszpanii\/podatek-majatkowy\/"},"modified":"2026-09-23T10:18:52","modified_gmt":"2026-09-23T10:18:52","slug":"podatek-majatkowy","status":"publish","type":"page","link":"https:\/\/mamsolicitors.com\/pl\/podatki-w-hiszpanii\/podatek-majatkowy\/","title":{"rendered":"Podatek maj\u0105tkowy"},"content":{"rendered":"[vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”30px” equal_height=”yes” content_placement=”middle” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” top_padding=”3%” bottom_padding=”3%” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/2″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][split_line_heading animation_type=”line-reveal-by-space” font_style=”h2″ line_reveal_by_space_text_effect=”default” content_alignment=”default” mobile_content_alignment=”inherit” link_target=”_self” text_content=”Czy musz\u0119 p\u0142aci\u0107 podatek maj\u0105tkowy w Hiszpanii?” text_direction=”default”][\/split_line_heading][\/vc_column][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/2″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_column_text css=”.vc_custom_1789726833094{padding-right: 10% !important;}” text_direction=”default”]\n

Podatek maj\u0105tkowy jest podatkiem rocznym, kt\u00f3ry mo\u017ce dotyczy\u0107 zar\u00f3wno hiszpa\u0144skich rezydent\u00f3w, jak i nierezydent\u00f3w, w zale\u017cno\u015bci od warto\u015bci ich aktyw\u00f3w i osobistej sytuacji.<\/p><\/blockquote>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”30px” equal_height=”yes” content_placement=”middle” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” top_padding=”3%” bottom_padding=”3%” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/2″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][split_line_heading animation_type=”line-reveal-by-space” font_style=”h3″ line_reveal_by_space_text_effect=”default” content_alignment=”default” mobile_content_alignment=”inherit” link_target=”_self” text_content=”Chocia\u017c podatek zosta\u0142 zniesiony w 2008 roku, zosta\u0142 tymczasowo przywr\u00f3cony w 2011 roku i pozostaje obowi\u0105zuj\u0105cy na mocy obecnych przepis\u00f3w.” text_direction=”default”][\/split_line_heading][\/vc_column][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/2″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”none” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” top_padding=”3%” bottom_padding=”3%” constrain_group_2=”yes” top_padding_tablet=”6%” constrain_group_3=”yes” bottom_padding_tablet=”6%” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” id=”values” advanced_gradient_angle=”0″ overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” shape_type=”” gradient_type=”default”][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_row_inner equal_height=”yes” content_placement=”middle” column_margin=”none” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” text_align=”left” row_position=”default” row_position_tablet=”inherit” row_position_phone=”inherit” overflow=”visible” pointer_events=”all”][vc_column_inner column_padding=”padding-5-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”right” column_element_direction_desktop=”default” column_element_spacing=”10px” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” overflow=”visible” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” enable_animation=”true” animation=”fade-in-from-bottom” animation_easing=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default” offset=”vc_col-xs-10″]

\n

Nierezydenci<\/h2>\n

Je\u015bli nie jeste\u015b rezydentem podatkowym w Hiszpanii, podatek maj\u0105tkowy zasadniczo dotyczy wy\u0142\u0105cznie Twoich aktyw\u00f3w znajduj\u0105cych si\u0119 w Hiszpanii, takich jak nieruchomo\u015bci i okre\u015blone inwestycje.<\/p>\n

Ka\u017cdemu podatnikowi przys\u0142uguje og\u00f3lne zwolnienie w wysoko\u015bci 700 000 \u20ac, co oznacza, \u017ce podatek maj\u0105tkowy jest zwykle nale\u017cny tylko wtedy, gdy warto\u015b\u0107 Twoich podlegaj\u0105cych opodatkowaniu aktyw\u00f3w w Hiszpanii przekracza ten pr\u00f3g. <\/div>[\/vc_column_inner][\/vc_row_inner][vc_row_inner column_margin=”none” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” text_align=”left” row_position=”default” row_position_tablet=”inherit” row_position_phone=”inherit” overflow=”visible” pointer_events=”all”][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” overflow=”visible” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][divider line_type=”Full Width Line” line_thickness=”1″ divider_color=”black” divider_opacity=”10″ animate=”yes” custom_height=”90″][\/vc_column_inner][\/vc_row_inner][vc_row_inner equal_height=”yes” content_placement=”middle” column_margin=”none” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” text_align=”left” row_position=”default” row_position_tablet=”inherit” row_position_phone=”inherit” overflow=”visible” pointer_events=”all”][vc_column_inner column_padding=”padding-5-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”right” column_element_direction_desktop=”default” column_element_spacing=”10px” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” overflow=”visible” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” enable_animation=”true” animation=”fade-in-from-bottom” animation_easing=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default” offset=”vc_col-xs-10″]

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Hiszpa\u0144scy rezydenci<\/h2>\n

Je\u015bli jeste\u015b rezydentem podatkowym w Hiszpanii, podatek maj\u0105tkowy mo\u017ce obejmowa\u0107 Twoje aktywa na ca\u0142ym \u015bwiecie, a nie tylko te znajduj\u0105ce si\u0119 w Hiszpanii.<\/p>\n

Opr\u00f3cz og\u00f3lnego zwolnienia Twoje g\u0142\u00f3wne miejsce zamieszkania mo\u017ce kwalifikowa\u0107 si\u0119 do zwolnienia do 300 000 \u20ac, pod warunkiem spe\u0142nienia odpowiednich wymog\u00f3w prawnych. <\/div>[\/vc_column_inner][\/vc_row_inner][vc_row_inner column_margin=”none” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” text_align=”left” row_position=”default” row_position_tablet=”inherit” row_position_phone=”inherit” overflow=”visible” pointer_events=”all”][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” overflow=”visible” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][divider line_type=”Full Width Line” line_thickness=”1″ divider_color=”black” divider_opacity=”10″ animate=”yes” custom_height=”90″][\/vc_column_inner][\/vc_row_inner][vc_row_inner equal_height=”yes” content_placement=”middle” column_margin=”none” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” text_align=”left” row_position=”default” row_position_tablet=”inherit” row_position_phone=”inherit” overflow=”visible” pointer_events=”all”][vc_column_inner column_padding=”padding-5-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”right” column_element_direction_desktop=”default” column_element_spacing=”10px” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” overflow=”visible” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” enable_animation=”true” animation=”fade-in-from-bottom” animation_easing=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default” offset=”vc_col-xs-10″]

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R\u00f3\u017cnice regionalne<\/h2>\n

Zasady dotycz\u0105ce podatku maj\u0105tkowego r\u00f3\u017cni\u0105 si\u0119 w zale\u017cno\u015bci od Wsp\u00f3lnoty Autonomicznej, w kt\u00f3rej jeste\u015b rezydentem podatkowym.<\/p>\n

Ka\u017cdy region mo\u017ce ustala\u0107 w\u0142asne ulgi, stawki podatkowe i zwolnienia, a niekt\u00f3re regiony stosuj\u0105 obecnie 100% ulg\u0119 podatkow\u0105, co oznacza, \u017ce w okre\u015blonych okoliczno\u015bciach podatek maj\u0105tkowy nie jest nale\u017cny. <\/div>[\/vc_column_inner][\/vc_row_inner][vc_row_inner column_margin=”none” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” text_align=”left” row_position=”default” row_position_tablet=”inherit” row_position_phone=”inherit” overflow=”visible” pointer_events=”all”][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” overflow=”visible” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][divider line_type=”Full Width Line” line_thickness=”1″ divider_color=”black” divider_opacity=”10″ animate=”yes” custom_height=”90″][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”50px” equal_height=”yes” content_placement=”middle” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” top_padding=”3%” bottom_padding=”3%” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” shape_type=”” gradient_type=”default”][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/2″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][split_line_heading animation_type=”line-reveal-by-space” font_style=”h2″ line_reveal_by_space_text_effect=”default” content_alignment=”default” mobile_content_alignment=”inherit” link_target=”_self” text_content=”Mo\u017cemy pom\u00f3c” text_direction=”default”][\/split_line_heading][vc_column_text css=”” text_direction=”default”]Niezale\u017cnie od tego, czy jeste\u015b rezydentem czy nierezydentem, nasz zesp\u00f3\u0142 mo\u017ce oceni\u0107 Twoj\u0105 indywidualn\u0105 sytuacj\u0119, ustali\u0107, czy podatek maj\u0105tkowy ma do Ciebie zastosowanie, oraz pom\u00f3c w przygotowaniu wymaganych deklaracji podatkowych.[\/vc_column_text][nectar_btn size=”medium” button_style=”regular” button_color_2=”Accent-Color” icon_family=”none” text=”Go to Sweet Home” url=”https:\/\/mamsolicitors.com\/pl\/sweet-home-new\/”][\/vc_column][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/2″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_column_text css=”.vc_custom_1789727205321{padding-right: 10% !important;}” text_direction=”default”]\n

Potrzebujesz porady dotycz\u0105cej podatku maj\u0105tkowego w Hiszpanii? Skontaktuj si\u0119 z naszym zespo\u0142em, aby uzyska\u0107 indywidualn\u0105 pomoc. <\/p><\/blockquote>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none”][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][\/vc_column][\/vc_row]\n","protected":false},"excerpt":{"rendered":"

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