{"id":271,"date":"2026-09-28T18:55:47","date_gmt":"2026-09-28T18:55:47","guid":{"rendered":"http:\/\/spadekonline.pl\/index.php\/2026\/09\/28\/darowizny-a-zachowek\/"},"modified":"2026-11-02T20:01:44","modified_gmt":"2026-11-02T20:01:44","slug":"darowizny-a-zachowek","status":"publish","type":"post","link":"https:\/\/spadekonline.pl\/index.php\/2026\/09\/28\/darowizny-a-zachowek\/","title":{"rendered":"Darowizny a zachowek \u2013 kiedy wcze\u015bniejsze przekazanie maj\u0105tku wp\u0142ywa na rozliczenia?"},"content":{"rendered":"<div class=\"wp-block-group has-background\" style=\"background-color:#f6f7f7;padding:14px 18px;border-left:4px solid #fa9f69;margin-bottom:24px\">\n<p><strong>Informacja o tre\u015bci:<\/strong> materia\u0142 zosta\u0142 wygenerowany z u\u017cyciem sztucznej inteligencji. Stan prawny: 28 wrze\u015bnia 2026 r. Tre\u015b\u0107 ma charakter og\u00f3lnoinformacyjny i nie stanowi porady prawnej w indywidualnej sprawie.<\/p>\n<\/div>\n<p>Przy obliczaniu zachowku nie patrzy si\u0119 wy\u0142\u0105cznie na maj\u0105tek pozosta\u0142y w chwili \u015bmierci. Do spadku dolicza si\u0119 okre\u015blone darowizny oraz zapisy windykacyjne zgodnie z regu\u0142ami Kodeksu cywilnego.<\/p>\n<h2>Nie ka\u017cda darowizna jest traktowana identycznie<\/h2>\n<p>Znaczenie maj\u0105 m.in. czas dokonania darowizny, osoba obdarowanego oraz charakter przysporzenia. Ustawa wy\u0142\u0105cza cz\u0119\u015b\u0107 drobnych, zwyczajowo przyj\u0119tych darowizn.<\/p>\n<h2>Darowizny dla spadkobierc\u00f3w i uprawnionych<\/h2>\n<p>Darowizny dokonane na rzecz os\u00f3b nale\u017c\u0105cych do kr\u0119gu spadkobierc\u00f3w lub uprawnionych do zachowku mog\u0105 mie\u0107 szczeg\u00f3lne znaczenie i nie zawsze obejmuje je prosty \u201edziesi\u0119cioletni\u201d schemat spotykany w popularnych opracowaniach.<\/p>\n<h2>Warto\u015b\u0107 darowizny<\/h2>\n<p>Przepisy okre\u015blaj\u0105 odr\u0119bnie moment, wed\u0142ug kt\u00f3rego ustala si\u0119 stan przedmiotu darowizny, oraz moment, wed\u0142ug kt\u00f3rego ustala si\u0119 jego ceny. To mo\u017ce istotnie wp\u0142ywa\u0107 na wysoko\u015b\u0107 roszczenia.<\/p>\n<h2>\u0179r\u00f3d\u0142a i podstawa prawna<\/h2>\n<ul>\n<li><a href=\"https:\/\/eli.gov.pl\/eli\/DU\/2026\/795\/ogl\" target=\"_blank\" rel=\"noopener\">Kodeks cywilny \u2013 tekst jednolity Dz.U. 2026 poz. 795<\/a><\/li>\n<\/ul>\n<aside data-so-calc-related=\"1\" style=\"border:1px solid #d2dce9;border-radius:10px;padding:16px;margin:22px 0;background:#f6f9fd\"><strong>Praktyczne narz\u0119dzie:<\/strong> <a href=\"http:\/\/spadekonline.pl\/index.php\/zachowek\/kalkulator-zachowku\/\">kalkulator zachowku<\/a> pozwala orientacyjnie sprawdzi\u0107 kwot\u0119 w prostym wariancie dziedziczenia. Wynik wymaga weryfikacji w konkretnej sprawie.<\/aside>\n","protected":false},"excerpt":{"rendered":"<p>Materia\u0142 wygenerowany z u\u017cyciem AI; stan prawny: 28.09.2026 r.<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","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":""},"categories":[7],"tags":[],"class_list":["post-271","post","type-post","status-publish","format-standard","hentry","category-zachowek"],"_links":{"self":[{"href":"https:\/\/spadekonline.pl\/index.php\/wp-json\/wp\/v2\/posts\/271","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/spadekonline.pl\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/spadekonline.pl\/index.php\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/spadekonline.pl\/index.php\/wp-json\/wp\/v2\/comments?post=271"}],"version-history":[{"count":1,"href":"https:\/\/spadekonline.pl\/index.php\/wp-json\/wp\/v2\/posts\/271\/revisions"}],"predecessor-version":[{"id":344,"href":"https:\/\/spadekonline.pl\/index.php\/wp-json\/wp\/v2\/posts\/271\/revisions\/344"}],"wp:attachment":[{"href":"https:\/\/spadekonline.pl\/index.php\/wp-json\/wp\/v2\/media?parent=271"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/spadekonline.pl\/index.php\/wp-json\/wp\/v2\/categories?post=271"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/spadekonline.pl\/index.php\/wp-json\/wp\/v2\/tags?post=271"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}