החזר מס רכישה בהוצאת היתר בנייה
- כפיר חיון, עורך דין
- 9 בספט׳ 2017
- זמן קריאה 1 דקות
חוק מיסוי מקרקעין ותקנות מס הרכישה מקנה החזר ממס הרכישה במקרים בהם הרוכש הוציא היתר בנייה כעבור שנה ממועד רכישת הזכות במקרקעין. מטרתו של הפטור נועדה לעודד את בנייתן של יחידות דיור ומניעת מקרים שבהם לא ינוצלו מרבית הזכויות בתא שטח ספציפי.
לפרטים נוספים ניתר להיכנס למאמר החזר מס רכישה בהוצאת היתר בנייה.
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