{"id":104,"date":"2025-11-12T18:18:13","date_gmt":"2025-11-12T18:18:13","guid":{"rendered":"http:\/\/spadekonline.pl\/?page_id=104"},"modified":"2026-09-28T18:53:33","modified_gmt":"2026-09-28T18:53:33","slug":"krok-9-zgloszenie-nabycia-spadku-w-urzedzie-skarbowym","status":"publish","type":"page","link":"https:\/\/spadekonline.pl\/index.php\/krok-9-zgloszenie-nabycia-spadku-w-urzedzie-skarbowym\/","title":{"rendered":"Krok 9: Zg\u0142oszenie nabycia spadku w urz\u0119dzie skarbowym"},"content":{"rendered":"<h2>SD-Z2 i zwolnienie dla najbli\u017cszej rodziny<\/h2>\n<p>Najbli\u017csi cz\u0142onkowie rodziny mog\u0105 korzysta\u0107 ze zwolnienia od podatku od spadk\u00f3w i darowizn, ale w wielu sytuacjach wymaga to terminowego zg\u0142oszenia nabycia na formularzu SD-Z2. Co do zasady termin wynosi 6 miesi\u0119cy od zdarzenia wskazanego w ustawie, w przypadku spadku najcz\u0119\u015bciej od uprawomocnienia si\u0119 postanowienia s\u0105du albo od zarejestrowania aktu po\u015bwiadczenia dziedziczenia.<\/p>\n<h2>Zmiana od 7 stycznia 2026 r.<\/h2>\n<p>Od 7 stycznia 2026 r. przepisy umo\u017cliwiaj\u0105 w okre\u015blonych sytuacjach przywr\u00f3cenie terminu na zg\u0142oszenie nabycia maj\u0105tku przez osoby z najbli\u017cszej rodziny, je\u017celi podatnik uprawdopodobni, \u017ce uchybienie nast\u0105pi\u0142o bez jego winy. Nie oznacza to jednak, \u017ce termin mo\u017cna ignorowa\u0107 \u2013 przywr\u00f3cenie wymaga odr\u0119bnego wniosku i wykazania przes\u0142anek.<\/p>\n<h2>Nie czekaj na odpis z s\u0105du<\/h2>\n<p>Ministerstwo Finans\u00f3w wyja\u015bnia, \u017ce dla biegu sze\u015bciomiesi\u0119cznego terminu znaczenie mo\u017ce mie\u0107 data uprawomocnienia si\u0119 postanowienia, a nie data jego p\u00f3\u017aniejszego dor\u0119czenia. Je\u017celi termin si\u0119 zbli\u017ca, warto zweryfikowa\u0107 stan sprawy i nie odk\u0142ada\u0107 zg\u0142oszenia.<\/p>\n<p><a href=\"\/index.php\/krok-10-sprawy-majatkowe-i-administracyjne\/\">Przejd\u017a do kroku 10: Sprawy maj\u0105tkowe \u2192<\/a><\/p>\n<h2>\u0179r\u00f3d\u0142a i podstawa prawna<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.podatki.gov.pl\/poradniki-i-informatory\/nabycie-spadku-lub-darowizny-w-najblizszej-rodzinie-zwolnienie-od-podatku-sd\" target=\"_blank\" rel=\"noopener\">Podatki.gov.pl \u2013 zwolnienie SD-Z2 dla najbli\u017cszej rodziny<\/a><\/li>\n<li><a href=\"https:\/\/www.gov.pl\/web\/finanse\/nowe-korzystne-zasady-rozliczania-podatku-od-spadkow-i-darowizn\" target=\"_blank\" rel=\"noopener\">Ministerstwo Finans\u00f3w \u2013 zmiany od 7 stycznia 2026 r.<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>SD-Z2 i zwolnienie dla najbli\u017cszej rodziny Najbli\u017csi cz\u0142onkowie rodziny mog\u0105 korzysta\u0107 ze zwolnienia od podatku od spadk\u00f3w i darowizn, ale [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-104","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/spadekonline.pl\/index.php\/wp-json\/wp\/v2\/pages\/104","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/spadekonline.pl\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/spadekonline.pl\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/spadekonline.pl\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/spadekonline.pl\/index.php\/wp-json\/wp\/v2\/comments?post=104"}],"version-history":[{"count":3,"href":"https:\/\/spadekonline.pl\/index.php\/wp-json\/wp\/v2\/pages\/104\/revisions"}],"predecessor-version":[{"id":250,"href":"https:\/\/spadekonline.pl\/index.php\/wp-json\/wp\/v2\/pages\/104\/revisions\/250"}],"wp:attachment":[{"href":"https:\/\/spadekonline.pl\/index.php\/wp-json\/wp\/v2\/media?parent=104"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}