Declaration of the purchase of an apartment to the tax office

The purchase of a property is an important event that involves not only new obligations, but also certain legal formalities. One of the important steps is to report the purchase of an apartment to the tax office. Why is this necessary? What legal provisions govern this process? When do you need to report the purchase of an apartment in the office? Learn from this article.

Why is it necessary to report the purchase of a property?

Reporting the purchase of a property to the tax office is a legal obligation. It regulates, among other things, the deadlines that the buyer must observe. Failure to comply with this obligation may result in a financial penalty. The report is also associated with the requirement to pay the tax on civil law transactions.

Deadlines for reporting the purchase of a property

The buyer has an obligation to report the transaction, but that is not all, as the law also imposes a time frame for this procedure. The new owner must do so within two weeks (14 days) from the date of purchase.

What documents are needed to report the transaction?

To report the purchase of a property to the tax office, you must prepare the appropriate documents. Usually, these are:

– Notarial certificate confirming the purchase of the property

– Identity card

– Form PCC-3 – information on the tax on civil law transactions arising from the transaction, if it concerns the buyer

– Confirmation of payment of the notarial fee (for drawing up the notarial act)

– Confirmation of payment of the tax on civil law transactions (this cost is borne at the notary’s office)

Ensuring that all documents are complete and correctly filled out will help avoid delays and complications. The report can be submitted in person or through the government’s e-Declarations service. The application can be signed with authorization data, a qualified electronic signature, or using a “Trusted Profile”.

Sanctions for failure to report the transaction within the required deadline

Failure to report the purchase of a property within the required time can result in serious consequences. The tax office may impose a fine on the buyer and, in extreme cases, even initiate enforcement proceedings. Therefore, it is crucial not to neglect this obligation and to report on time.

Who must report the purchase of a property?

The purchase of an apartment, whether on the secondary market or from a developer, must be reported to the tax office, and this is the responsibility of the buyer. The declaration of the acquisition of the property is made using the official form IN-1 at the municipal or city office where the property is located.

It is very important to note that when buying an apartment from a developer, you do not pay the tax on civil law transactions. This tax is required only when buying an apartment on the secondary market. This is a significant advantage of buying an apartment from the primary market, as it means we do not have to deal with additional paperwork and are not affected by the cost of the tax on civil law transactions.

Declaration of the purchase of an apartment to the Tax Office – summary

As you can see, it is important to be aware of your responsibilities when becoming a party to a real estate sale transaction. Ignorance of the law, and consequently its non-compliance, can result in unnecessary financial consequences. Finally, we reassure you that these procedures are neither difficult nor complicated, and the main thing is to ensure that everything is done within the time limits.

This article addresses selected legal issues related to reporting the purchase of an apartment to the tax office. The information contained in this article is of a general nature and should not be construed as binding legal advice. WPBM Mój Dom S.A. recommends consulting a qualified legal advisor to obtain advice tailored to the specific situation, due to the complex regulations and individual circumstances.