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דחיה במס שבח/רכישה

לאור מגפת הקורונה והקשיים במכירה או רכישת דירות, וזאת בין היתר בשל הסגרים החוזרים ונשנים שהוטלו על הציבור במדינת ישראל לאורך שנת 2020, רשות המיסים ביקשה לדחות פעם נוספת את מנין התקופות שמאפשרת לנישומים להינות מהקלות מס בהחלפת דירת מגורים במסגרת חוק הארכת תקופות ודחיית מועדים בענייני הליכי מס ומענקי סיוע (נגיף הקורונה החדש- הוראת שעה- תיקוני חקיקה), התש"ף -2020 (להלן: "הוראת השעה").

במסגרת סעיף 3 להוראת השעה נקבע, כי בחישוב התקופות שנקבעו בהוראות סעיפים 9(ג1ג)(2)(ב), 9(ג1ג)(2)(ב1)(2)(ב), 9(ג1ג)(4)(ב), 49ג(1) ו-49ה לחוק מיסוי מקרקעין התשכ"ג -1963 (להלן: "החוק"), שהתקופה שבין 1.3.2020–1.10.2020 לא תבוא במניין ספירת 18 החודשים.

כלומר, בספירת 18 החודשים שבהם אדם נדרש על פי הסעיפים הרלבנטיים כאמור לעיל למכור את הדירה הישנה או לרכוש את הדירה החלופית שרכש במקומה בכדי ליהנות מהקלות מס החלים על "דירת מגורים מזכה", אם בפטור במכירת הדירה הישנה או אם ברכישת הדירה החליפית, כך שיראו את אותו אדם כמי שמחזיק בדירה יחידה, גם אם יש ברשותו שתי דירות בו זמנית בתקופה האמורה (18 חודשים), התקופה שבין 1.3.2020 – 1.10.2020 לא תילקח בחשבון בספירת 18 החודשים.

יצוין בעניין זה כי המנהל רשאי להפעיל את סמכותו לפי סעיף 107 לחוק ולהאריך כל מועד שנקבע בחוק ובכלל זה את תקופת ה 18 חודשים. אם כי יש מנהלי משרדי מיסוי מקרקעין הטוענים כי סעיף זה נועד אך ורק להארכת מועדים פרוצדוראלים בלבד ולא מהותיים, עמדה שלטעמי אינה נתמכת בלשון החוק ובטח שלא בנסיבות החריגות שנוצרו בינואר שנת 2020 שהמגיפה טרם הוכרזה כמגיפה רשמית בישראל.

הרשמו למגזין שלנו

פוסטים נוספים

כנס רואי חשבון

השתתפותו של עו"ד ורו"ח סיימון יניב במושב שהתקיים בכנס לשכת רואי החשבון בישראל בנושא חקירות רואי חשבון ע"י רשות המיסים

עו״ד סימון יניב בוועדת הכספים בכנסת | 11.2.25

השתתפותו של עו"ד ורו"ח סיימון יניב כנציג לשכת רואי חשבון בדיון שנערך בועדת הכספים להדוף את הצעת חוק להגבלת הוצאות ותשומות במזומן

פסיקה תקדימית: גרוש יחויב במיליוני שקלים עקב התחייבות למיסוי בינלאומי בהסכם ממון

פסק הדין המונח לפנינו מעלה סוגיות מהותיות בדבר פרשנות הסכמי ממון וחבויות מס בינלאומיות במשפט המשפחה הישראלי. המקרה דנן עוסק בסכסוך בין בני זוג לשעבר,

כיצד יש לדווח על הכנסות בתיק של נפטר

כיצד מגישים דו"ח מס בתיק נפטר השאלה: לאחר פטירתו של נישום במס הכנסה, התיק משנה את שמו ליורשי המנוח… ז"ל. נשאלת השאלה כיצד יש להגיש

עו”ד ורו”ח סיימון יניב, מתמחה ובקיא בדיני המס והלבנת ההון, בעל ידע וניסיון רב בתחום המיסוי, מס הכנסה אזרחי ופלילי, מיסוי מקרקעין, מע”מ ומכס.

צרו קשר

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