Veliko poslov na področju nepremičnin se izvede v družinskem krogu. Npr. s prenosom lastninske pravice s sklenitvijo darilne pogodbe med starši in otroci, izročilne pogodbe, ipd. V nekaterih takšnih primerih, tj. pri poslih z otroci ali zakoncem, lahko davčni zavezanec zaprosi za t.i. odlog davčne obveznosti. To pomeni, da se v primeru, če bi obdarjenec oziroma novi lastnik nepremičnine (otrok) le-to kasneje prodal, v čas trajanja njegovega lastništva všteva tudi čas, ko je bil njen lastnik obdarovalec (starš).
Z drugimi besedami: če davčni organ ugodi zaprosilu za odlog davčne obveznosti, se za namen obdavčitve z davkom na kapitalski dobiček za novega lastnika nepremičnine šteje, ko da bi bil lastnik le-te že od trenutka, ko je nepremičnino pridobil njegov starš ali zakonec, ki mu jo je podaril/izročil. To je lahko v posameznih primerih ključnega pomena, saj davčna stopnja za odmero davka na kapitalski dobiček vsakih 5 let pade za 5 odstotnih tock; po 15-ih letih lastništva nepremičnine pa se ta davek pri prodaji le-te več ne odmeri. O davku na kapitalski dobiček smo že pisali tudi v naslednjem prispevku.
Če podarjate/izročate nepremičnino svojemu zakoncu ali potomcu, ne pozabite torej v roku 15 dni od sklenitve posla pri FURS-u podati tudi vloge za odlog davčne obveznosti. S tem boste namreč morebiti dali še “dodatno darilo” v obliki morebitnega prihodnjega davčnega prihranka.
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Deferral of the tax burden
Many real estate transactions are carried out within the family circle. E.g. transfer of ownership by means of a gift agreement between parents and children, a contract of conveyance, etc. In some of these cases, i.e. transactions with children or a spouse, the taxpayer may apply for a so-called deferral of tax liability. This means that if the donee or the new owner of the property (the child) later sells it, the time when the donor (the parent) was the owner of the property is included in the duration of his/her ownership.
In other words: if the tax authority grants the request for deferral of tax liability, the new owner of the property will be deemed to have been the owner of the property for capital gains tax purposes from the time when the property was acquired by the parent or spouse to whom it was gifted/delivered. This can be crucial in individual cases, as the capital gains tax rate drops by 5 percentage points every 5 years; after 15 years of ownership, the property is no longer subject to capital gains tax on sale. We have already written about capital gains tax in the following article.
If you are gifting/delivering property to your spouse or a descendant, remember to apply for tax deferral to FURS (Financial Administration of Republic of Slovenia) within 15 days of the transaction. This may give you an “extra gift” in the form of possible future tax savings.
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