Before buying a home, it is a good idea to prepare yourself spiritually for the property tax! I am also interested in what fee should or should not be paid for the purchase of a newly built apartment and the purchase of a repository? Let’s look at a concrete example of the property tax.
What discount does it have?
Specific example: A couple under 35 buys a newly built apartment (37.3M forints) from a contractor using PKL 10 + 10 as the first home ownership.
In this article, we look at a specific example, but in any case, call 1819 (Ext. 6), where the UJK information service will respond live, with the help of an administrator.
In the first round, I suspected that it would be possible to take advantage of the full acquisition tax deduction of up to 15M for the first home purchase of under-35s.
However, this is not possible because the law says that this discount can only be granted if the purchase price is below 15M. So we can’t live with this discount in such a way that we get the discount from the more expensive real estate at least for this part.
What discount can we get then?
The amount of PKL DGH 10M grant must be deducted from the purchase price. In our example, the limit of DGH 37.3-10 = 27.3M will be decisive, since the PKL is subject to a tax exemption of DGH 10M.
If we buy a newly built property from an entrepreneur with a value of less than DGH 30M (27.3M to be taken into account due to the tax exemption on the acquisition of PKL 10M forints), we can use the full tax exemption available up to DGH 15M and only 27.3-15 = 12, We will have to pay a 4% tax on the acquisition of property at 3M forints.
Are the ownership shares counted?
They count and don’t. For the 50-50% shareholding in PKL, we have to divide the DGH 27.3M by 2, while the law states that we must also divide the 15M forint limit by 2. So we are in the same. Are PKL 10 + 10 (soon to be PKL 10 + 15) preferential loans free of charge? Unfortunately, the loan part is not subject to PKL property tax exemption.
So how much do we have to pay in this example?
The base position is 4% of 37.3M forints = 1,492,000 forints.
From this, on the one hand, we get a duty discount of DGH 10M on the one hand and DGH 15M on the other.
12.3M will have to pay 4% = 492,000 for the fee, so we will pay less than 1M for less.
In this sense, the PKL 10M was of key importance, because it is only due to the fact that the value of the purchase slipped below DGH 30M when the discount is already in place.
In this example, we also took a container for $ 870,000
Unfortunately, the storage fee of 4%, ie 34,800 DGH, has to be paid to the repository. In this case, there is no discount because it is not a residential property.
On the other hand, buying a repository at any level does not affect the information available to the residential property according to the information provided by UJK, so you do not have to be afraid that if the repository’s ownership comes sooner, we will be able to lose the discounts.
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