The construction of a single family (Read 16 times)

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The total amount from many donors. The foregoing provisions shall apply to tax-exempt amounts allocated by a grantee for specific housing purposes, arising pursuant to the provisions of Article . Key points of the chapter of the Inheritance and Donation Tax Act, according to which exemption applies to an amount not exceeding the amount received by a taxpayer in the first category from a donor or donors by donating money or other things.

The total amount of donations does not exceed PLN within a period of several years from philippines photo editor the date of the first donation, if the recipient uses the funds or goods within a few months from the date of receipt of the donation for the construction or housing of a cooperative,  Residence, the purchase of a residence constituting separate property or the repayment of a mortgage-backed property housing loan plus interest.



Tax exemption on civil law transactions In the field of civil law transaction tax, the tax exemptions provided for in Article . Dotted letters civil law transaction tax law. In accordance with the above provisions, in the case of an agreement between immediate family members, loans in the form of money are exempt from civil transaction tax, provided that: a civil transaction tax return is submitted to the tax authorities.