{"id":4062,"date":"2026-08-25T11:50:59","date_gmt":"2026-08-25T11:50:59","guid":{"rendered":"https:\/\/mamsolicitors.com\/sprawy-spadkowe\/podatek-spadkowy\/"},"modified":"2026-09-18T15:20:26","modified_gmt":"2026-09-18T15:20:26","slug":"podatek-spadkowy","status":"publish","type":"page","link":"https:\/\/mamsolicitors.com\/pl\/sprawy-spadkowe\/podatek-spadkowy\/","title":{"rendered":"Podatek spadkowy"},"content":{"rendered":"[vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;none&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; scene_position=&#8221;center&#8221; top_padding=&#8221;3%&#8221; bottom_padding=&#8221;3%&#8221; constrain_group_2=&#8221;yes&#8221; top_padding_tablet=&#8221;6%&#8221; constrain_group_3=&#8221;yes&#8221; bottom_padding_tablet=&#8221;6%&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overflow=&#8221;visible&#8221; id=&#8221;values&#8221; advanced_gradient_angle=&#8221;0&#8243; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221; shape_type=&#8221;&#8221; gradient_type=&#8221;default&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;default&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; column_position=&#8221;default&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_row_inner equal_height=&#8221;yes&#8221; content_placement=&#8221;middle&#8221; column_margin=&#8221;none&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; text_align=&#8221;left&#8221; row_position=&#8221;default&#8221; row_position_tablet=&#8221;inherit&#8221; row_position_phone=&#8221;inherit&#8221; overflow=&#8221;visible&#8221; pointer_events=&#8221;all&#8221;][vc_column_inner column_padding=&#8221;padding-5-percent&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;right&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;10px&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; overflow=&#8221;visible&#8221; advanced_gradient_angle=&#8221;0&#8243; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; enable_animation=&#8221;true&#8221; animation=&#8221;fade-in-from-bottom&#8221; animation_easing=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221; gradient_type=&#8221;default&#8221; offset=&#8221;vc_col-xs-10&#8243;][split_line_heading animation_type=&#8221;line-reveal-by-space&#8221; font_style=&#8221;h2&#8243; line_reveal_by_space_text_effect=&#8221;default&#8221; content_alignment=&#8221;default&#8221; mobile_content_alignment=&#8221;inherit&#8221; link_target=&#8221;_self&#8221; text_content=&#8221;Czy b\u0119d\u0119 musia\u0142 zap\u0142aci\u0107 podatek od spadk\u00f3w w Hiszpanii?&#8221; text_direction=&#8221;default&#8221;][\/split_line_heading]<div class=\"nectar-fancy-ul\" data-list-icon=\"icon-salient-thin-line\" data-animation=\"false\" data-animation-delay=\"0\" data-color=\"accent-color\" data-spacing=\"default\" data-alignment=\"left\"> Hiszpa\u0144ski podatek od spadk\u00f3w mo\u017ce by\u0107 nale\u017cny, gdy osoba dziedziczy nieruchomo\u015b\u0107, pieni\u0105dze lub inne aktywa zwi\u0105zane z Hiszpani\u0105.<\/p>\n<p>Kwoty do zap\u0142aty nie mo\u017cna ustali\u0107 wy\u0142\u0105cznie na podstawie ca\u0142kowitej warto\u015bci masy spadkowej. Zale\u017cy ona od kilku czynnik\u00f3w, w tym: <\/p>\n<ul>\n<li>Warto\u015bci i rodzaju odziedziczonych aktyw\u00f3w.<\/li>\n<li>Udzia\u0142u otrzymanego przez ka\u017cdego spadkobierc\u0119.<\/li>\n<li>Stopnia pokrewie\u0144stwa mi\u0119dzy zmar\u0142ym a spadkobierc\u0105.<\/li>\n<li>Istniej\u0105cego maj\u0105tku i sytuacji osobistej spadkobiercy.<\/li>\n<li>Miejsca zamieszkania zmar\u0142ego.<\/li>\n<li>Miejsca zamieszkania spadkobiercy.<\/li>\n<li>Lokalizacji odziedziczonych aktyw\u00f3w.<\/li>\n<li>Maj\u0105cych zastosowanie regionalnych zasad podatkowych i ulg.<\/li>\n<\/ul>\n<p>Wsp\u00f3lnoty Autonomiczne Hiszpanii mog\u0105 stosowa\u0107 r\u00f3\u017cne obni\u017cki, ulgi i bonifikaty. W rezultacie nale\u017cny podatek mo\u017ce znacznie si\u0119 r\u00f3\u017cni\u0107 w zale\u017cno\u015bci od tego, kt\u00f3re regionalne przepisy maj\u0105 zastosowanie do danego spadku. <\/p>\n<p>Dlatego sytuacja podatkowa ka\u017cdego spadkobiercy musi by\u0107 obliczana indywidualnie. <\/div>[\/vc_column_inner][\/vc_row_inner][vc_row_inner column_margin=&#8221;none&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; text_align=&#8221;left&#8221; row_position=&#8221;default&#8221; row_position_tablet=&#8221;inherit&#8221; row_position_phone=&#8221;inherit&#8221; overflow=&#8221;visible&#8221; pointer_events=&#8221;all&#8221;][vc_column_inner column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;default&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; overflow=&#8221;visible&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][divider line_type=&#8221;Full Width Line&#8221; line_thickness=&#8221;1&#8243; divider_color=&#8221;black&#8221; divider_opacity=&#8221;10&#8243; animate=&#8221;yes&#8221; custom_height=&#8221;90&#8243;][\/vc_column_inner][\/vc_row_inner][vc_row_inner equal_height=&#8221;yes&#8221; content_placement=&#8221;middle&#8221; column_margin=&#8221;none&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; text_align=&#8221;left&#8221; row_position=&#8221;default&#8221; row_position_tablet=&#8221;inherit&#8221; row_position_phone=&#8221;inherit&#8221; overflow=&#8221;visible&#8221; pointer_events=&#8221;all&#8221;][vc_column_inner column_padding=&#8221;padding-5-percent&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;right&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;10px&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; overflow=&#8221;visible&#8221; advanced_gradient_angle=&#8221;0&#8243; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; enable_animation=&#8221;true&#8221; animation=&#8221;fade-in-from-bottom&#8221; animation_easing=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221; gradient_type=&#8221;default&#8221; offset=&#8221;vc_col-xs-10&#8243;][vc_column_text css=&#8221;.vc_custom_1787666158131{padding-right: 10% !important;}&#8221; text_direction=&#8221;default&#8221;]\n<h4>Jakie aktywa mog\u0105 podlega\u0107 opodatkowaniu?<\/h4>\n[\/vc_column_text]<div class=\"nectar-fancy-ul\" data-list-icon=\"icon-salient-thin-line\" data-animation=\"false\" data-animation-delay=\"0\" data-color=\"accent-color\" data-spacing=\"default\" data-alignment=\"left\"> Obliczenie podatku mo\u017ce obejmowa\u0107 takie aktywa, jak:<\/p>\n<ul>\n<li>Nieruchomo\u015bci w Hiszpanii.<\/li>\n<li>Pieni\u0105dze zgromadzone na hiszpa\u0144skich rachunkach bankowych.<\/li>\n<li>Inwestycje i aktywa finansowe.<\/li>\n<li>Pojazdy.<\/li>\n<li>Udzia\u0142y w przedsi\u0119biorstwach.<\/li>\n<li>Inne mienie lub prawa nale\u017c\u0105ce do zmar\u0142ego.<\/li>\n<\/ul>\n<p>Warto\u015b\u0107 stosowana do cel\u00f3w podatkowych nie zawsze musi by\u0107 taka sama jak pierwotna cena zakupu lub kwota, kt\u00f3r\u0105 spadkobiercy spodziewaj\u0105 si\u0119 otrzyma\u0107, je\u015bli dane aktywo zostanie p\u00f3\u017aniej sprzedane.<\/p>\n<p>W przypadku nieruchomo\u015bci w Hiszpanii wa\u017cne jest ustalenie w\u0142a\u015bciwej warto\u015bci podatkowej przed przygotowaniem aktu spadkowego. <\/div>[\/vc_column_inner][\/vc_row_inner][vc_row_inner column_margin=&#8221;none&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; text_align=&#8221;left&#8221; row_position=&#8221;default&#8221; row_position_tablet=&#8221;inherit&#8221; row_position_phone=&#8221;inherit&#8221; overflow=&#8221;visible&#8221; pointer_events=&#8221;all&#8221;][vc_column_inner column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;default&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; overflow=&#8221;visible&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][divider line_type=&#8221;Full Width Line&#8221; line_thickness=&#8221;1&#8243; divider_color=&#8221;black&#8221; divider_opacity=&#8221;10&#8243; animate=&#8221;yes&#8221; custom_height=&#8221;90&#8243;][\/vc_column_inner][\/vc_row_inner][vc_row_inner equal_height=&#8221;yes&#8221; content_placement=&#8221;middle&#8221; column_margin=&#8221;none&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; text_align=&#8221;left&#8221; row_position=&#8221;default&#8221; row_position_tablet=&#8221;inherit&#8221; row_position_phone=&#8221;inherit&#8221; overflow=&#8221;visible&#8221; pointer_events=&#8221;all&#8221;][vc_column_inner column_padding=&#8221;padding-5-percent&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;right&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;10px&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; overflow=&#8221;visible&#8221; advanced_gradient_angle=&#8221;0&#8243; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; enable_animation=&#8221;true&#8221; animation=&#8221;fade-in-from-bottom&#8221; animation_easing=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221; gradient_type=&#8221;default&#8221; offset=&#8221;vc_col-xs-10&#8243;][vc_column_text css=&#8221;.vc_custom_1787665962768{padding-right: 10% !important;}&#8221; text_direction=&#8221;default&#8221;]\n<h3>Kiedy nale\u017cy z\u0142o\u017cy\u0107 deklaracj\u0119 podatku od spadk\u00f3w?<\/h3>\n[\/vc_column_text]<div class=\"nectar-fancy-ul\" data-list-icon=\"icon-salient-thin-line\" data-animation=\"false\" data-animation-delay=\"0\" data-color=\"accent-color\" data-spacing=\"default\" data-alignment=\"left\"> Hiszpa\u0144ski podatek od spadk\u00f3w co do zasady podlega terminowi liczonymu od dnia \u015bmierci.<\/p>\n<p>Dlatego wa\u017cne jest szybkie rozpocz\u0119cie post\u0119powania, nawet je\u015bli spadkobiercy nadal oczekuj\u0105 na dokumenty z innego kraju.<\/p>\n<p>Op\u00f3\u017anienie post\u0119powania mo\u017ce skutkowa\u0107:<\/p>\n<ul>\n<li>Odsetkami za zw\u0142ok\u0119.<\/li>\n<li>Dodatkowymi op\u0142atami.<\/li>\n<li>Karami.<\/li>\n<li>Problemami z rejestracj\u0105 odziedziczonej nieruchomo\u015bci.<\/li>\n<li>Op\u00f3\u017anieniami w uzyskaniu dost\u0119pu do rachunk\u00f3w bankowych lub rozporz\u0105dzaniu aktywami.<\/li>\n<\/ul>\n<p>W odpowiednich okoliczno\u015bciach mo\u017ce by\u0107 mo\u017cliwe z\u0142o\u017cenie wniosku o przed\u0142u\u017cenie terminu w ustawowo okre\u015blonym okresie. To, czy przed\u0142u\u017cenie jest wskazane, b\u0119dzie zale\u017ce\u0107 od okoliczno\u015bci danej masy spadkowej. <\/div>[\/vc_column_inner][\/vc_row_inner][vc_row_inner column_margin=&#8221;none&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; text_align=&#8221;left&#8221; row_position=&#8221;default&#8221; row_position_tablet=&#8221;inherit&#8221; row_position_phone=&#8221;inherit&#8221; overflow=&#8221;visible&#8221; pointer_events=&#8221;all&#8221;][vc_column_inner column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;default&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; overflow=&#8221;visible&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][divider line_type=&#8221;Full Width Line&#8221; line_thickness=&#8221;1&#8243; divider_color=&#8221;black&#8221; divider_opacity=&#8221;10&#8243; animate=&#8221;yes&#8221; custom_height=&#8221;90&#8243;][\/vc_column_inner][\/vc_row_inner][vc_row_inner equal_height=&#8221;yes&#8221; content_placement=&#8221;middle&#8221; column_margin=&#8221;none&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; text_align=&#8221;left&#8221; row_position=&#8221;default&#8221; row_position_tablet=&#8221;inherit&#8221; row_position_phone=&#8221;inherit&#8221; overflow=&#8221;visible&#8221; pointer_events=&#8221;all&#8221;][vc_column_inner column_padding=&#8221;padding-5-percent&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;right&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;10px&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; overflow=&#8221;visible&#8221; advanced_gradient_angle=&#8221;0&#8243; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; enable_animation=&#8221;true&#8221; animation=&#8221;fade-in-from-bottom&#8221; animation_easing=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221; gradient_type=&#8221;default&#8221; offset=&#8221;vc_col-xs-10&#8243;][vc_column_text css=&#8221;.vc_custom_1787666021794{padding-right: 10% !important;}&#8221; text_direction=&#8221;default&#8221;]\n<h3>Gminny podatek Plusval\u00eda<\/h3>\n[\/vc_column_text]<div class=\"nectar-fancy-ul\" data-list-icon=\"icon-salient-thin-line\" data-animation=\"false\" data-animation-delay=\"0\" data-color=\"accent-color\" data-spacing=\"default\" data-alignment=\"left\"> Where urban property is inherited, a separate local tax known as Plusval\u00eda may also need to be considered.<\/p>\n<p>This is a municipal tax connected with the change in ownership of the land on which the property is situated. It is separate from Spanish Inheritance Tax and is administered by the relevant Town Hall.<\/p>\n<p>The amount depends on factors such as the cadastral land value and the period during which the deceased owned the property. <\/div>[\/vc_column_inner][\/vc_row_inner][vc_row_inner column_margin=&#8221;none&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; text_align=&#8221;left&#8221; row_position=&#8221;default&#8221; row_position_tablet=&#8221;inherit&#8221; row_position_phone=&#8221;inherit&#8221; overflow=&#8221;visible&#8221; pointer_events=&#8221;all&#8221;][vc_column_inner column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;default&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; overflow=&#8221;visible&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][divider line_type=&#8221;Full Width Line&#8221; line_thickness=&#8221;1&#8243; divider_color=&#8221;black&#8221; divider_opacity=&#8221;10&#8243; animate=&#8221;yes&#8221; custom_height=&#8221;90&#8243;][\/vc_column_inner][\/vc_row_inner][vc_row_inner equal_height=&#8221;yes&#8221; content_placement=&#8221;middle&#8221; column_margin=&#8221;none&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; text_align=&#8221;left&#8221; row_position=&#8221;default&#8221; row_position_tablet=&#8221;inherit&#8221; row_position_phone=&#8221;inherit&#8221; overflow=&#8221;visible&#8221; pointer_events=&#8221;all&#8221;][vc_column_inner column_padding=&#8221;padding-5-percent&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;right&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;10px&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; overflow=&#8221;visible&#8221; advanced_gradient_angle=&#8221;0&#8243; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; enable_animation=&#8221;true&#8221; animation=&#8221;fade-in-from-bottom&#8221; animation_easing=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221; gradient_type=&#8221;default&#8221; offset=&#8221;vc_col-xs-10&#8243;][vc_column_text css=&#8221;.vc_custom_1787666059722{padding-right: 10% !important;}&#8221; text_direction=&#8221;default&#8221;]\n<h3>Planowanie podatkowe przed podpisaniem<\/h3>\n[\/vc_column_text]<div class=\"nectar-fancy-ul\" data-list-icon=\"icon-salient-thin-line\" data-animation=\"false\" data-animation-delay=\"0\" data-color=\"accent-color\" data-spacing=\"default\" data-alignment=\"left\"> Sytuacja w zakresie podatku od spadk\u00f3w powinna zosta\u0107 najlepiej przeanalizowana przed podpisaniem aktu spadkowego.<\/p>\n<ul>\n<li>Pozwala to spadkobiercom zrozumie\u0107:<\/li>\n<li>Przewidywane nale\u017cne podatki.<\/li>\n<li>Warto\u015b\u0107, kt\u00f3r\u0105 nale\u017cy przypisa\u0107 ka\u017cdemu sk\u0142adnikowi maj\u0105tku.<\/li>\n<li>Czy mog\u0105 mie\u0107 zastosowanie jakiekolwiek regionalne ulgi lub obni\u017cki.<\/li>\n<li>Czy b\u0119d\u0105 dost\u0119pne \u015brodki na zap\u0142at\u0119 podatk\u00f3w.<\/li>\n<li>Potencjalne skutki podatkowe zatrzymania lub p\u00f3\u017aniejszej sprzeda\u017cy odziedziczonej nieruchomo\u015bci.<\/li>\n<li>Czy proponowany podzia\u0142 mi\u0119dzy kilku spadkobierc\u00f3w jest odpowiedni.<\/li>\n<\/ul>\n<p>Nasz zesp\u00f3\u0142 mo\u017ce obliczy\u0107 nale\u017cne podatki, przygotowa\u0107 wymagane deklaracje oraz skoordynowa\u0107 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