Did you receive a donation in the form of an apartment or money? Congratulations! Now remember to report this information to the tax office. This obligation arises from the Act on Inheritance and Donation Tax. How do you submit a donation to the tax office? What do you need to know to do it correctly? Who will avoid the donation tax? We’re explaining.
The declaration of a property donation follows from Article 14, Paragraph 3 of the Act on Inheritance and Donation Tax in Poland. This is not a complicated procedure. People often wonder whether the donor or the recipient must report the donation to the tax office. According to the regulations, it is the recipient who is obliged to report the donation to the tax office, and this must be done within a certain time from the date of receipt. Sometimes you will also have to pay a donation tax, but this does not apply to everyone.
You received a donation. How much time do the regulations provide for reporting it to the office? It is specifically stated that the recipient has 6 months from the date of receipt of the donation to report it to the tax office. Most often, this date is the day of signing the notarial act. Although this seems like ample time, it is advisable not to postpone this obligation to the last minute. Failure to comply can result in financial penalties, though the procedure is not complicated.
You will need a document confirming receipt of the donation, such as a notary’s certificate. Applications are made using the SD-72 form, which is available on the tax office’s website. Tax forms are also available on the Tax Portal (podatki.gov.pl) in the “Select Declaration” section or through the e-Declarations service. As you can see, you can apply online or in person.
If you don’t report the donation, the tax office has the right to impose a penalty. Penal taxation can be up to 20% of the value of the donation, with rates usually varying from 3% to 20%.
Immediate family members, such as a spouse, children, parents, and siblings, may be exempt from tax. On the other hand, extended family members, such as a nephew or uncle, have higher tax thresholds. Recipients who are not related to the donor pay the highest taxes.
Remember that regardless of the degree of kinship with the donor, you must submit the SD-72 form on time.
Reporting a donation to the tax office is an important step to avoid legal and financial problems. However, if the donation involves a parent-child relationship and its value does not exceed the tax-free amount, no declaration is required. In the case of real estate, this is unlikely, as the current tax-free amount is PLN 36,120.
As you can see, it is worth knowing your responsibilities when you become the recipient of a property donation. Ignorance and non-compliance with regulations can lead to unnecessary costs. In conclusion, we assure you that these procedures are not difficult or complicated, and it is only important to adhere to deadlines.
This article discusses selected legal issues related to reporting a donation to the tax office. The content herein is for informational purposes only and does not constitute legal advice. WPBM Mój Dom S.A. encourages consulting a qualified legal advisor to obtain guidance tailored to individual needs, given the complexity of regulations and the specificity of particular situations.
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