Pre početka priče o tome šta je porez na prenos apsolutnih prava za stan, kao i ko plaća porez na prenos apsolutnih prava – obaveštavamo vas da je država 2021. poslednji put izmenila Zakon o porezima na imovinu, kojim je obuhvaćen i (porez na) prenos prava.

Određene odredbe primenjuju od 1. januara 2022. Godine.

Najznačajnije izmene Zakona odnose se na:

1. Investicione fondove fizičkih lica,
2. Grupe nepokretnosti oporezivih porezom na imovinu (stanovi, garaže sa  više garažnih mesta ili boksova, proširene prostorije, pomoćni objekti (bunari, bazeni, rezervoari, cisterne i sl.), nadstrešnice preko 10 m2),
3. Produženje perioda sa 9 na 12 meseci za utvrđivanje prosečene cene nepokretnosti,
4. Utvrđivanje visine stope poreza na imovinu
5. Poreska oslobođenja
6. Utvrđivanje poreza na prenos apsolutnih prava i poreza na nasleđe i poklon

Danas objašnjavamo upravo tu poslednju stavku. Šta je porez na prenos apsolutnih prava za stan, – ko ga plaća, i kako?

Porez na prenos apsolutnih prava kao olakšica za kupovinu stana

Kupci prvog stana imaju pravo na povraćaj plaćenog PDV-a ukoliko kupuju stan direktno od Investitora. Ovo spada u olakšice koje država sprovodi kako bi podigla stambenu sposobnost mladih sa porodicom.

Još jedna od olakšica podrazumava i oslobađanja od plaćanja poreza na prenos apsolutnih prava za kupovinu novoizgrađenih stanova.

Da li možete biti i oslobođeni plaćanja poreza na prenos apsolutnih prava?

Da! Ukoliko kupujete stan koji je u izgradnju direktno od Investitora oslobođeni ste plaćanja  poreza na prenos apsolutnih prava jer isplaćujete cenu sa porezom na dodatnu vrednost ( PDV).

Šta se smatra kupovinom prvog stana?

Kupovinom prvog stana smatra se nekoliko stvari. Prva je kupovina stana kao takvog. Nakon toga, kupovina porodične stambene zgrade, svojinskog udela na stan, kao i svojinskog udela na porodičnoj stambenoj zgradi.

Kupovina stana može obaviti pravno ili fizičko lice koje je punoletno, i koje od 1. jula 2006. godine do dana overe ugovora o kupoprodaji stiče prvi stan na teritoriji Republike Srbije.

Ostvarivanje prava na oslobađanje od poreza na dodatnu vrednost?

Kupac prilaže svu potrebnu dokumentaciju uz poresku prijavu. Površina stana za koje se ostvaruje poresko oslobađanje iznosi do 40m² za kupca i po 15m² za svakog člana njegovog porodičnog domaćinstva.

Ko (zapravo) plaća porez na prenos apsolutnih prava

Porez na prenos apsolutnih prava karakterističan je u prometu polovnih nekretnina. Njega po zakonu plaća prodavac nekretnine.

Međutim, u praksi se vrlo često sreće da se kupac i prodavac ugovorom  međusobno dogovore da porez na prenos apsolutnih prava plati kupac (u ime prodavca). 

Važno!

Ukoliko ste platili PDV za kupovinu stana, bićete oslobođeni poreza na prenos apsolutnih prava, i obrnuto.

Stopa poreza na prenos apsolutnih prava je 2.5 posto. Stopa poreza na dodatnu vrednost za stanove je 10%.

Početna preska obaveza – PPI4 obrazac

Celokupna procedura započinje podnošenjem poreske prijave kod nadležnog poreskog organa u mestu stanovanja prodavca nekretnine. 

Obrazac koji popunjavate naziva se PPI4 obrazac i potrebno ga je pod punom materijalnom i krivičnom odgovornošću popuniti tačno i precizno. 

Rok za podnošenje poreske prijave za Porez na prenos apsolutnih prava? 30 dana od dana zaključenja kupoprodajnog ugovora. 

Takođe je neophodno priložiti i sledeća dokumenta:

1. Podnetu poresku prijavu (PPI-4) koju popunjava prodavac stana ili njegov zastupnik
2. Overenu izjavu kupca (prvog) stana da kupuje prvi stan za sebe i određene članove porodičnog domaćinstva (na Obrascu IKPS –PPAP), overenu kod javnog beležnika
3. Ugovor o kupoprodaji stana, overen kod javnog beležnika
4. Izvod iz matične knjige rođenih (kupca)
5. Uverenje o državljanstvu (kupca)
6. Overenu fotokopiju lične karte i uverenje o kretanju/prebivalištu
7. Uverenje nadležne lokalne samouprave na kojima je kupac prvog stana imao prebivališta da nije zadužen sa porezom na imovinu.

Naša preporuka je da se prilikom kupovine nekretnine oslonite na znanje i iskustvo Grading tima koji se bavi prometom nekretnina. 

Pored toga što će vam  mi možemo pomoći u pronalaženju nekretnine po želji, naš tim će vam pružiti i adekvatnu pravnu pomoć u administrativnom delu kupovine stana.

Čak i ovaj proces kao što je Porez na prenos apsolutnih prava može ići mnogo lakše i sigurnije. Brojne su prednosti kupovine stana preko magenta za nekretnine. Razmislite dobro pre nego se u ovakve poslove upustite sami. Grading je tu da vam pomogne da napravite pravi izbor!

Before starting the talk about what is the tax on the transfer of absolute rights for an apartment, as well as who pays the tax on the transfer of absolute rights – we inform you that in 2021 the state last amended the Law on Property Taxes, which includes transfer tax rights.

Certain provisions apply from January 1, 2022.

The most significant amendments to the Law relate to:

• Investment funds of individuals,
• Groups of real estate taxable with property tax (apartments, garages with multiple garages or boxes, extended premises, ancillary facilities (wells, swimming pools, tanks, cisterns, etc.), canopies over 10m²),
• Extension of the period from 9 to 12 months to determine the average price of real estate,
• Determining the amount of property tax rate,
• Tax exemptions,
• Determining the tax on the transfer of absolute rights and the tax on inheritance and gift.

Tax on the transfer of absolute rights as a benefit for the purchase of an apartment

Buyers of the first apartment are entitled to a refund of VAT paid if they buy an apartment directly from the Investor. This is one of the benefits that the state implements in order to raise the housing capacity of young people with their families.

Another relief includes exemptions from paying taxes on the transfer of absolute rights to purchase newly built apartments.

Can you also be exempt from paying taxes on the transfer of absolute rights?

Yes! If you buy an apartment that is under construction directly from the Investor, you are exempt from paying taxes on the transfer of absolute rights because you pay the price with value added tax (VAT).

What is considered the purchase of the first apartment?

Several things can be considered for buying the first apartment. The first is to buy an apartment as such. After that, the purchase of a family residential building, ownership share of the apartment, as well as ownership share of the family residential building.

The purchase of an apartment can be performed by a legal person or an individual who is of legal age and who acquires the first apartment in the territory of the Republic of Serbia from July 1, 2006, until the day of verification of the purchase agreement.

Acquiring the right to exemption from value added tax?

The buyer encloses all the necessary documentation with the tax return. The area of ​​the apartment for which the tax exemption is realized is up to 40m² for the buyer and 15m² for each member of his family household.

Who (actually) pays the tax on the transfer of absolute rights

The tax on the transfer of absolute rights is characteristic of second-hand real estate transactions. He is legally paid by the real estate seller.

However, in practice, it is very common for the buyer and the seller to agree with one another that the tax on the transfer of absolute rights is to be paid by the buyer (on behalf of the seller).

Important!

If you have paid VAT for the purchase of an apartment, you will be exempt from the tax on the transfer of absolute rights, and vice versa.

The tax rate on the transfer of absolute rights is 2.5 percent.

The rate of value added tax for apartments is 10%.

Initial prescription obligation – PPI4 form

The entire procedure begins with the submission of a tax return to the competent tax authority in the place of residence of the seller of real estate.

The form you are filling out is called the PPI4 form and it is necessary to fill it in accurately and precisely under full material and criminal responsibility.

The deadline for filing a tax return for tax on the transfer of absolute rights is 30 days from the day of concluding the sales contract.

 is also necessary to enclose the following documents:

• Filed tax (PPI-4) filled in by the seller of the apartment or his representative
• Certified statement of the buyer of the (first) apartment to buy the first apartment for himself and certain family household members (IKPS-PPAP form) certified by a public notary 
• Contract on sale of an apartment, certified by a notary 
• Birth certificate (the buyer’s one)
• Certificate of citizenship (the buyer’s one)
• Certified photocopy of ID card and certificate of movement/residence
• Certificate of competent local self-government where the buyer of the first apartment lived, that he in does not owe a property tax.

Our recommendation is to rely on the knowledge and experience of the Grading team that deals with real estate when buying real estate.

In addition to the fact that we can help you find the property of your choice, our team will also provide you with adequate legal assistance in the administrative part of buying an apartment.

Even this process, such as the Tax on the Transfer of Absolute Rights, can be much easier and safer. There are many benefits to buying an apartment through a real estate agent. Think carefully before embarking on such activities on your own. Grading is here to help you make the right choice!