{"id":24383,"date":"2025-02-19T11:12:51","date_gmt":"2025-02-19T10:12:51","guid":{"rendered":"https:\/\/fuster2.kustom.es\/personal-income-tax-return\/"},"modified":"2025-09-09T08:48:45","modified_gmt":"2025-09-09T06:48:45","slug":"rozliczenie-podatku-dochodowego-od-osob-fizycznych","status":"publish","type":"page","link":"https:\/\/fuster-associates.com\/pl\/uslugi\/uslugi-podatkowe\/planowanie-i-optymalizacja-podatkowa-w-hiszpanii\/rozliczenie-podatku-dochodowego-od-osob-fizycznych\/","title":{"rendered":"Rozliczenie Podatku Dochodowego od Os\u00f3b Fizycznych"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"24383\" class=\"elementor elementor-24383 elementor-22507\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-68cf5244 e-flex e-con-boxed e-con e-parent\" data-id=\"68cf5244\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9bc9bab elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"9bc9bab\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Rozliczenie Podatku Dochodowego od Os\u00f3b Fizycznych<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b18d77c elementor-invisible elementor-widget elementor-widget-breadcrumbs\" data-id=\"b18d77c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"breadcrumbs.default\">\n\t\t\t\t\t<p id=\"breadcrumbs\"><span><span><a href=\"https:\/\/fuster-associates.com\/pl\/\">Dom<\/a><\/span><\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-60daead1 e-flex e-con-boxed e-con e-parent\" data-id=\"60daead1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-35dfcc4e elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"35dfcc4e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_laptop&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Wszystko, co Musisz Wiedzie\u0107 o Hiszpa\u0144skim Zeznaniu Podatkowym<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-27dc538f elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"27dc538f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_laptop&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Rozliczenie Podatku Dochodowego od Os\u00f3b Fizycznych (IRPF i IRNR) w Hiszpanii<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ad9a416 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"2ad9a416\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_laptop&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Posiadanie nieruchomo\u015bci w Hiszpanii wi\u0105\u017ce si\u0119 z wa\u017cnymi obowi\u0105zkami podatkowymi, w tym ze z\u0142o\u017ceniem <strong>zeznania podatkowego<\/strong>. Zar\u00f3wno rezydenci, jak i nierezydenci musz\u0105 si\u0119 do tego dostosowa\u0107, a nieprzestrzeganie tego mo\u017ce prowadzi\u0107 do kar. <\/p><p>W <a href=\"https:\/\/fuster-associates.com\/pl\/kontakt\/\">Fuster &amp; Associates<\/a> specjalizujemy si\u0119 w pomaganiu mi\u0119dzynarodowym w\u0142a\u015bcicielom nieruchomo\u015bci w dok\u0142adnym i efektywnym zarz\u0105dzaniu ich <strong>hiszpa\u0144skimi zeznaniami podatkowymi<\/strong>, dzi\u0119ki czemu mo\u017cesz cieszy\u0107 si\u0119 swoj\u0105 inwestycj\u0105 ze spokojem.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5aa711bc animated-slow elementor-invisible elementor-widget elementor-widget-button\" data-id=\"5aa711bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/fuster-associates.com\/pl\/kontakt\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Um\u00f3w si\u0119 na Konsultacj\u0119<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-31cd9a99 elementor-toc--content-ellipsis elementor-toc--minimized-on-desktop elementor-invisible elementor-widget elementor-widget-table-of-contents\" data-id=\"31cd9a99\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;exclude_headings_by_selector&quot;:[],&quot;no_headings_message&quot;:&quot;No headings were found on this page.&quot;,&quot;minimized_on&quot;:&quot;desktop&quot;,&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;headings_by_tags&quot;:[&quot;h2&quot;,&quot;h3&quot;,&quot;h4&quot;,&quot;h5&quot;,&quot;h6&quot;],&quot;marker_view&quot;:&quot;numbers&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_widescreen&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<div class=\"elementor-toc__header-title\">\n\t\t\t\tRozliczenie Podatku Dochodowego od Os\u00f3b Fizycznych: Spis tre\u015bci\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__31cd9a99\" aria-expanded=\"true\" aria-label=\"Open table of contents\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__31cd9a99\" aria-expanded=\"true\" aria-label=\"Close table of contents\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__31cd9a99\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2180a8bd e-flex e-con-boxed e-con e-parent\" data-id=\"2180a8bd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5b6dc85 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"5b6dc85\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Co to jest hiszpa\u0144skie rozliczenie podatku dochodowego?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3715990e elementor-widget elementor-widget-text-editor\" data-id=\"3715990e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Zeznanie podatkowe to proces, w kt\u00f3rym zg\u0142aszasz swoje dochody do hiszpa\u0144skiego urz\u0119du skarbowego i p\u0142acisz odpowiednie podatki.<\/p><p>Jednak rodzaj zeznania, kt\u00f3re musisz z\u0142o\u017cy\u0107 \u2013 i doch\u00f3d, kt\u00f3ry musi zosta\u0107 zadeklarowany \u2013 zale\u017cy ca\u0142kowicie od <b>Twojego statusu rezydencji podatkowej<\/b>:<\/p><ul><li><b>Dla rezydent\u00f3w podatkowych<\/b>: Jest to znane jako <b>IRPF <\/b>(<i>Impuesto sobre la Renta de las Personas F\u00edsicas<\/i>). Mieszka\u0144cy Hiszpanii s\u0105 zobowi\u0105zani do deklarowania swoich <b>dochod\u00f3w na ca\u0142ym \u015bwiecie<\/b> \u2013 w tym pensji, emerytur, zwrot\u00f3w z inwestycji, dochod\u00f3w z wynajmu i innych \u2013 niezale\u017cnie od tego, sk\u0105d pochodz\u0105 dochody. <\/li><li><b>Dla nierezydent\u00f3w<\/b>: Jest to znane jako <b>IRNR <\/b>(<i>Impuesto sobre la Renta de No Residentes<\/i>). Je\u015bli nie jeste\u015b <b>rezydentem podatkowym<\/b> w Hiszpanii, ale <b>posiadasz tutaj nieruchomo\u015b\u0107<\/b>, musisz z\u0142o\u017cy\u0107 zeznanie podatkowe. Zasadniczo ma ona zastosowanie do:  <ul><li><b>Uznany doch\u00f3d<\/b> z osobistego korzystania z nieruchomo\u015bci, lub<\/li><li><b>Rzeczywisty doch\u00f3d z wynajmu<\/b> uzyskany, je\u015bli nieruchomo\u015b\u0107 jest wynajmowana.<\/li><\/ul><\/li><\/ul><p><span style=\"font-family: Segoe UI Emoji, sans-serif;\">Hiszpa\u0144skirok<\/span> podatkowy jest nast\u0119puj\u0105cy po <b>roku kalendarzowym<\/b> (od 1 stycznia do 31 grudnia). Mieszka\u0144cy cz\u0119sto korzystaj\u0105 z <b>certyfikatu cyfrowego<\/b> (<i>certificado digital<\/i>), aby z\u0142o\u017cy\u0107 zeznanie podatkowe online za po\u015brednictwem oficjalnej platformy Urz\u0119du Skarbowego. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32b20eca animated-slow elementor-invisible elementor-widget elementor-widget-button\" data-id=\"32b20eca\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/fuster-associates.com\/pl\/kontakt\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Um\u00f3w si\u0119 na Konsultacj\u0119<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-169ea6c8 e-flex e-con-boxed e-con e-parent\" data-id=\"169ea6c8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-44b2b2d elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"44b2b2d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Kto jest zobowi\u0105zany do z\u0142o\u017cenia zeznania podatkowego?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-21650d79 elementor-widget elementor-widget-text-editor\" data-id=\"21650d79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Zrozumienie swojego statusu pobytu jest pierwszym i najwa\u017cniejszym krokiem. Nasz zesp\u00f3\u0142 w <a href=\"https:\/\/fuster-associates.com\/pl\/kontakt\/\">Fuster &amp; Associates<\/a> mo\u017ce pom\u00f3c Ci to ustali\u0107 z ca\u0142\u0105 pewno\u015bci\u0105. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b88463 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"9b88463\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_laptop&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Rezydenci podatkowi w Hiszpanii<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c87c18e elementor-widget elementor-widget-text-editor\" data-id=\"3c87c18e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Jeste\u015b uznawany za rezydenta podatkowego w Hiszpanii, je\u015bli spe\u0142niasz <b>kt\u00f3rykolwiek <\/b>z poni\u017cszych warunk\u00f3w:<\/p><ul><li>Sp\u0119dzasz wi\u0119cej ni\u017c 183 dni w roku na terytorium Hiszpanii.<\/li><li>Twoje g\u0142\u00f3wne centrum dzia\u0142alno\u015bci lub interes\u00f3w gospodarczych znajduje si\u0119 w Hiszpanii.<\/li><li>Ma\u0142\u017conek, kt\u00f3ry nie pozostaje w separacji prawnej, oraz ma\u0142oletnie dzieci zamieszkuj\u0105 zazwyczaj w Hiszpanii.<\/li><\/ul><p>Rezydenci podatkowi, bez wzgl\u0119du na narodowo\u015b\u0107 (europejsk\u0105 lub pozaeuropejsk\u0105), s\u0105 zobowi\u0105zani do z\u0142o\u017cenia zeznania IRPF w odniesieniu do swoich dochod\u00f3w uzyskanych na ca\u0142ym \u015bwiecie, z zastrze\u017ceniem um\u00f3w o unikaniu podw\u00f3jnego opodatkowania, aby unikn\u0105\u0107 p\u0142acenia podatku dwukrotnie od tego samego dochodu.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-104ed279 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"104ed279\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_laptop&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">W\u0142a\u015bciciele nieruchomo\u015bci nierezydenci (klienci z UE i spoza UE)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-38c00f4c elementor-widget elementor-widget-text-editor\" data-id=\"38c00f4c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Je\u015bli posiadasz nieruchomo\u015b\u0107 w Hiszpanii, ale nie spe\u0142niasz kryteri\u00f3w rezydencji (na przyk\u0142ad u\u017cywasz jej jako domu wakacyjnego), jeste\u015b zobowi\u0105zany do z\u0142o\u017cenia zeznania podatkowego dla nierezydent\u00f3w (IRNR). Istniej\u0105 dwa g\u0142\u00f3wne scenariusze: <\/p><ol><li><p><b>W\u0142asno\u015b\u0107 do u\u017cytku osobistego<\/b>: Nawet je\u015bli nie wynajmujesz swojej nieruchomo\u015bci i nie generujesz bezpo\u015bredniego dochodu, hiszpa\u0144skie prawo uwa\u017ca, \u017ce uzyskujesz &#8222;domniemany doch\u00f3d&#8221;. <span style=\"color: #0563c1;\"><u><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/en_gb\/procedimientoini\/GF00.shtml\">Musisz sk\u0142ada\u0107 formularz 210<\/a><\/u><\/span> co roku i p\u0142aci\u0107 podatek na podstawie warto\u015bci katastralnej nieruchomo\u015bci. <\/p><\/li><li><p><b>Wynajmowana nieruchomo\u015b\u0107<\/b>: Je\u015bli wynajmujesz swoj\u0105 nieruchomo\u015b\u0107, musisz zadeklarowa\u0107 uzyskane dochody. Obywatele UE\/EOG mog\u0105 odliczy\u0107 niekt\u00f3re wydatki, podczas gdy obywatele spoza UE (w tym obywatele Wielkiej Brytanii, USA i Kanady po Brexicie) s\u0105 opodatkowani od dochodu brutto z wynajmu bez odlicze\u0144. Deklaracje te s\u0105 sk\u0142adane kwartalnie.  <\/p><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-536e4536 animated-slow elementor-invisible elementor-widget elementor-widget-button\" data-id=\"536e4536\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/fuster-associates.com\/pl\/kontakt\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Popro\u015b o Porad\u0119 Podatkow\u0105<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-30b59b3c e-flex e-con-boxed e-con e-parent\" data-id=\"30b59b3c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-18a3bacb elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"18a3bacb\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Wymagane Informacje i Dokumentacja<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b6ae123 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"b6ae123\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_laptop&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Aby firma Fuster &amp; Associates mog\u0142a efektywnie zarz\u0105dza\u0107 Twoim zeznaniem podatkowym, b\u0119dziemy potrzebowa\u0107 nast\u0119puj\u0105cej dokumentacji:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-231eda4b e-grid e-con-full e-con e-child\" data-id=\"231eda4b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6d3c187a animated-fast elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-invisible elementor-widget elementor-widget-icon-box\" data-id=\"6d3c187a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-id-card\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M528 32H48C21.5 32 0 53.5 0 80v352c0 26.5 21.5 48 48 48h480c26.5 0 48-21.5 48-48V80c0-26.5-21.5-48-48-48zm0 400H303.2c.9-4.5.8 3.6.8-22.4 0-31.8-30.1-57.6-67.2-57.6-10.8 0-18.7 8-44.8 8-26.9 0-33.4-8-44.8-8-37.1 0-67.2 25.8-67.2 57.6 0 26-.2 17.9.8 22.4H48V144h480v288zm-168-80h112c4.4 0 8-3.6 8-8v-16c0-4.4-3.6-8-8-8H360c-4.4 0-8 3.6-8 8v16c0 4.4 3.6 8 8 8zm0-64h112c4.4 0 8-3.6 8-8v-16c0-4.4-3.6-8-8-8H360c-4.4 0-8 3.6-8 8v16c0 4.4 3.6 8 8 8zm0-64h112c4.4 0 8-3.6 8-8v-16c0-4.4-3.6-8-8-8H360c-4.4 0-8 3.6-8 8v16c0 4.4 3.6 8 8 8zm-168 96c35.3 0 64-28.7 64-64s-28.7-64-64-64-64 28.7-64 64 28.7 64 64 64z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tNumer Identyfikacyjny Cudzoziemca (NIE)\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tNiezb\u0119dne w ka\u017cdej procedurze podatkowej.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7aa4a075 elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-invisible elementor-widget elementor-widget-icon-box\" data-id=\"7aa4a075\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-file-signature\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M218.17 424.14c-2.95-5.92-8.09-6.52-10.17-6.52s-7.22.59-10.02 6.19l-7.67 15.34c-6.37 12.78-25.03 11.37-29.48-2.09L144 386.59l-10.61 31.88c-5.89 17.66-22.38 29.53-41 29.53H80c-8.84 0-16-7.16-16-16s7.16-16 16-16h12.39c4.83 0 9.11-3.08 10.64-7.66l18.19-54.64c3.3-9.81 12.44-16.41 22.78-16.41s19.48 6.59 22.77 16.41l13.88 41.64c19.75-16.19 54.06-9.7 66 14.16 1.89 3.78 5.49 5.95 9.36 6.26v-82.12l128-127.09V160H248c-13.2 0-24-10.8-24-24V0H24C10.7 0 0 10.7 0 24v464c0 13.3 10.7 24 24 24h336c13.3 0 24-10.7 24-24v-40l-128-.11c-16.12-.31-30.58-9.28-37.83-23.75zM384 121.9c0-6.3-2.5-12.4-7-16.9L279.1 7c-4.5-4.5-10.6-7-17-7H256v128h128v-6.1zm-96 225.06V416h68.99l161.68-162.78-67.88-67.88L288 346.96zm280.54-179.63l-31.87-31.87c-9.94-9.94-26.07-9.94-36.01 0l-27.25 27.25 67.88 67.88 27.25-27.25c9.95-9.94 9.95-26.07 0-36.01z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tOdpis aktu w\u0142asno\u015bci (Escritura de Compraventa)\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e031f animated-slow elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-invisible elementor-widget elementor-widget-icon-box\" data-id=\"9e031f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-receipt\" viewBox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M358.4 3.2L320 48 265.6 3.2a15.9 15.9 0 0 0-19.2 0L192 48 137.6 3.2a15.9 15.9 0 0 0-19.2 0L64 48 25.6 3.2C15-4.7 0 2.8 0 16v480c0 13.2 15 20.7 25.6 12.8L64 464l54.4 44.8a15.9 15.9 0 0 0 19.2 0L192 464l54.4 44.8a15.9 15.9 0 0 0 19.2 0L320 464l38.4 44.8c10.5 7.9 25.6.4 25.6-12.8V16c0-13.2-15-20.7-25.6-12.8zM320 360c0 4.4-3.6 8-8 8H72c-4.4 0-8-3.6-8-8v-16c0-4.4 3.6-8 8-8h240c4.4 0 8 3.6 8 8v16zm0-96c0 4.4-3.6 8-8 8H72c-4.4 0-8-3.6-8-8v-16c0-4.4 3.6-8 8-8h240c4.4 0 8 3.6 8 8v16zm0-96c0 4.4-3.6 8-8 8H72c-4.4 0-8-3.6-8-8v-16c0-4.4 3.6-8 8-8h240c4.4 0 8 3.6 8 8v16z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tOstatnie pokwitowanie podatku od nieruchomo\u015bci (IBI)\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tON zawiera warto\u015b\u0107 katastraln\u0105 potrzebn\u0105 do oblicze\u0144.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-83cde33 animated-fast elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-invisible elementor-widget elementor-widget-icon-box\" data-id=\"83cde33\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-certificate\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M458.622 255.92l45.985-45.005c13.708-12.977 7.316-36.039-10.664-40.339l-62.65-15.99 17.661-62.015c4.991-17.838-11.829-34.663-29.661-29.671l-61.994 17.667-15.984-62.671C337.085.197 313.765-6.276 300.99 7.228L256 53.57 211.011 7.229c-12.63-13.351-36.047-7.234-40.325 10.668l-15.984 62.671-61.995-17.667C74.87 57.907 58.056 74.738 63.046 92.572l17.661 62.015-62.65 15.99C.069 174.878-6.31 197.944 7.392 210.915l45.985 45.005-45.985 45.004c-13.708 12.977-7.316 36.039 10.664 40.339l62.65 15.99-17.661 62.015c-4.991 17.838 11.829 34.663 29.661 29.671l61.994-17.667 15.984 62.671c4.439 18.575 27.696 24.018 40.325 10.668L256 458.61l44.989 46.001c12.5 13.488 35.987 7.486 40.325-10.668l15.984-62.671 61.994 17.667c17.836 4.994 34.651-11.837 29.661-29.671l-17.661-62.015 62.65-15.99c17.987-4.302 24.366-27.367 10.664-40.339l-45.984-45.004z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tDane Twojego konta bankowego w Hiszpanii\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-30cbe32d elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-invisible elementor-widget elementor-widget-icon-box\" data-id=\"30cbe32d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-file-invoice-dollar\" viewBox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M377 105L279.1 7c-4.5-4.5-10.6-7-17-7H256v128h128v-6.1c0-6.3-2.5-12.4-7-16.9zm-153 31V0H24C10.7 0 0 10.7 0 24v464c0 13.3 10.7 24 24 24h336c13.3 0 24-10.7 24-24V160H248c-13.2 0-24-10.8-24-24zM64 72c0-4.42 3.58-8 8-8h80c4.42 0 8 3.58 8 8v16c0 4.42-3.58 8-8 8H72c-4.42 0-8-3.58-8-8V72zm0 80v-16c0-4.42 3.58-8 8-8h80c4.42 0 8 3.58 8 8v16c0 4.42-3.58 8-8 8H72c-4.42 0-8-3.58-8-8zm144 263.88V440c0 4.42-3.58 8-8 8h-16c-4.42 0-8-3.58-8-8v-24.29c-11.29-.58-22.27-4.52-31.37-11.35-3.9-2.93-4.1-8.77-.57-12.14l11.75-11.21c2.77-2.64 6.89-2.76 10.13-.73 3.87 2.42 8.26 3.72 12.82 3.72h28.11c6.5 0 11.8-5.92 11.8-13.19 0-5.95-3.61-11.19-8.77-12.73l-45-13.5c-18.59-5.58-31.58-23.42-31.58-43.39 0-24.52 19.05-44.44 42.67-45.07V232c0-4.42 3.58-8 8-8h16c4.42 0 8 3.58 8 8v24.29c11.29.58 22.27 4.51 31.37 11.35 3.9 2.93 4.1 8.77.57 12.14l-11.75 11.21c-2.77 2.64-6.89 2.76-10.13.73-3.87-2.43-8.26-3.72-12.82-3.72h-28.11c-6.5 0-11.8 5.92-11.8 13.19 0 5.95 3.61 11.19 8.77 12.73l45 13.5c18.59 5.58 31.58 23.42 31.58 43.39 0 24.53-19.05 44.44-42.67 45.07z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tJe\u015bli jeste\u015b mieszka\u0144cem\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tSzczeg\u00f3\u0142owe informacje o dochodach uzyskanych na ca\u0142ym \u015bwiecie (\u015bwiadectwa emerytalne, wyci\u0105gi bankowe, dochody z inwestycji itp.).\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a20513b animated-slow elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-invisible elementor-widget elementor-widget-icon-box\" data-id=\"4a20513b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-file-alt\" viewBox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224 136V0H24C10.7 0 0 10.7 0 24v464c0 13.3 10.7 24 24 24h336c13.3 0 24-10.7 24-24V160H248c-13.2 0-24-10.8-24-24zm64 236c0 6.6-5.4 12-12 12H108c-6.6 0-12-5.4-12-12v-8c0-6.6 5.4-12 12-12h168c6.6 0 12 5.4 12 12v8zm0-64c0 6.6-5.4 12-12 12H108c-6.6 0-12-5.4-12-12v-8c0-6.6 5.4-12 12-12h168c6.6 0 12 5.4 12 12v8zm0-72v8c0 6.6-5.4 12-12 12H108c-6.6 0-12-5.4-12-12v-8c0-6.6 5.4-12 12-12h168c6.6 0 12 5.4 12 12zm96-114.1v6.1H256V0h6.1c6.4 0 12.5 2.5 17 7l97.9 98c4.5 4.5 7 10.6 7 16.9z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tJe\u015bli wynajmujesz nieruchomo\u015b\u0107\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tEwidencja dochod\u00f3w z wynajmu i wp\u0142yw\u00f3w z tytu\u0142u wydatk\u00f3w podlegaj\u0105cych odliczeniu (tylko dla mieszka\u0144c\u00f3w UE\/EOG).\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4d1e3342 animated-slow elementor-invisible elementor-widget elementor-widget-button\" data-id=\"4d1e3342\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/fuster-associates.com\/pl\/kontakt\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Popro\u015b o Porad\u0119 Podatkow\u0105<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-793e1406 e-flex e-con-boxed e-con e-parent\" data-id=\"793e1406\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1ce485ad elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"1ce485ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Proces i Terminy Rozlicze\u0144 Podatkowych<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ca79236 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"1ca79236\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_laptop&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Wymagania dotycz\u0105ce wizy Non-Intratative<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-58ec4a7a elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"58ec4a7a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_laptop&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Nasz proces zosta\u0142 zaprojektowany tak, aby by\u0142 dla Ciebie prosty i przejrzysty.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1fa75eb9 e-grid e-con-full e-con e-child\" data-id=\"1fa75eb9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-666f6091 animated-fast elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-invisible elementor-widget elementor-widget-icon-box\" data-id=\"666f6091\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-people-arrows\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M96,128A64,64,0,1,0,32,64,64,64,0,0,0,96,128Zm0,176.08a44.11,44.11,0,0,1,13.64-32L181.77,204c1.65-1.55,3.77-2.31,5.61-3.57A63.91,63.91,0,0,0,128,160H64A64,64,0,0,0,0,224v96a32,32,0,0,0,32,32V480a32,32,0,0,0,32,32h64a32,32,0,0,0,32-32V383.61l-50.36-47.53A44.08,44.08,0,0,1,96,304.08ZM480,128a64,64,0,1,0-64-64A64,64,0,0,0,480,128Zm32,32H448a63.91,63.91,0,0,0-59.38,40.42c1.84,1.27,4,2,5.62,3.59l72.12,68.06a44.37,44.37,0,0,1,0,64L416,383.62V480a32,32,0,0,0,32,32h64a32,32,0,0,0,32-32V352a32,32,0,0,0,32-32V224A64,64,0,0,0,512,160ZM444.4,295.34l-72.12-68.06A12,12,0,0,0,352,236v36H224V236a12,12,0,0,0-20.28-8.73L131.6,295.34a12.4,12.4,0,0,0,0,17.47l72.12,68.07A12,12,0,0,0,224,372.14V336H352v36.14a12,12,0,0,0,20.28,8.74l72.12-68.07A12.4,12.4,0,0,0,444.4,295.34Z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t1. Wst\u0119pna konsultacja i gromadzenie dokument\u00f3w\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tWyja\u015bnimy Twoj\u0105 sytuacj\u0119 i poprosimy o niezb\u0119dn\u0105 dokumentacj\u0119.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7e8731c6 elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-invisible elementor-widget elementor-widget-icon-box\" data-id=\"7e8731c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-file-signature\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M218.17 424.14c-2.95-5.92-8.09-6.52-10.17-6.52s-7.22.59-10.02 6.19l-7.67 15.34c-6.37 12.78-25.03 11.37-29.48-2.09L144 386.59l-10.61 31.88c-5.89 17.66-22.38 29.53-41 29.53H80c-8.84 0-16-7.16-16-16s7.16-16 16-16h12.39c4.83 0 9.11-3.08 10.64-7.66l18.19-54.64c3.3-9.81 12.44-16.41 22.78-16.41s19.48 6.59 22.77 16.41l13.88 41.64c19.75-16.19 54.06-9.7 66 14.16 1.89 3.78 5.49 5.95 9.36 6.26v-82.12l128-127.09V160H248c-13.2 0-24-10.8-24-24V0H24C10.7 0 0 10.7 0 24v464c0 13.3 10.7 24 24 24h336c13.3 0 24-10.7 24-24v-40l-128-.11c-16.12-.31-30.58-9.28-37.83-23.75zM384 121.9c0-6.3-2.5-12.4-7-16.9L279.1 7c-4.5-4.5-10.6-7-17-7H256v128h128v-6.1zm-96 225.06V416h68.99l161.68-162.78-67.88-67.88L288 346.96zm280.54-179.63l-31.87-31.87c-9.94-9.94-26.07-9.94-36.01 0l-27.25 27.25 67.88 67.88 27.25-27.25c9.95-9.94 9.95-26.07 0-36.01z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t2. Ocena rezydencji podatkowej\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tPrzeanalizujemy Twoj\u0105 spraw\u0119, aby potwierdzi\u0107, czy powiniene\u015b z\u0142o\u017cy\u0107 wniosek jako rezydent (IRPF), czy nierezydent (IRNR).\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1485ec67 animated-slow elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-invisible elementor-widget elementor-widget-icon-box\" data-id=\"1485ec67\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-calculator\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M400 0H48C22.4 0 0 22.4 0 48v416c0 25.6 22.4 48 48 48h352c25.6 0 48-22.4 48-48V48c0-25.6-22.4-48-48-48zM128 435.2c0 6.4-6.4 12.8-12.8 12.8H76.8c-6.4 0-12.8-6.4-12.8-12.8v-38.4c0-6.4 6.4-12.8 12.8-12.8h38.4c6.4 0 12.8 6.4 12.8 12.8v38.4zm0-128c0 6.4-6.4 12.8-12.8 12.8H76.8c-6.4 0-12.8-6.4-12.8-12.8v-38.4c0-6.4 6.4-12.8 12.8-12.8h38.4c6.4 0 12.8 6.4 12.8 12.8v38.4zm128 128c0 6.4-6.4 12.8-12.8 12.8h-38.4c-6.4 0-12.8-6.4-12.8-12.8v-38.4c0-6.4 6.4-12.8 12.8-12.8h38.4c6.4 0 12.8 6.4 12.8 12.8v38.4zm0-128c0 6.4-6.4 12.8-12.8 12.8h-38.4c-6.4 0-12.8-6.4-12.8-12.8v-38.4c0-6.4 6.4-12.8 12.8-12.8h38.4c6.4 0 12.8 6.4 12.8 12.8v38.4zm128 128c0 6.4-6.4 12.8-12.8 12.8h-38.4c-6.4 0-12.8-6.4-12.8-12.8V268.8c0-6.4 6.4-12.8 12.8-12.8h38.4c6.4 0 12.8 6.4 12.8 12.8v166.4zm0-256c0 6.4-6.4 12.8-12.8 12.8H76.8c-6.4 0-12.8-6.4-12.8-12.8V76.8C64 70.4 70.4 64 76.8 64h294.4c6.4 0 12.8 6.4 12.8 12.8v102.4z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t3. Kalkulacja i optymalizacja podatk\u00f3w\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tObliczamy nale\u017cny podatek, stosuj\u0105c wszystkie kwalifikuj\u0105ce si\u0119 odliczenia i korzy\u015bci podatkowe, aby zminimalizowa\u0107 Twoje zobowi\u0105zanie podatkowe.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37bfb0a3 animated-slow elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-invisible elementor-widget elementor-widget-icon-box\" data-id=\"37bfb0a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-file-alt\" viewBox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288 248v28c0 6.6-5.4 12-12 12H108c-6.6 0-12-5.4-12-12v-28c0-6.6 5.4-12 12-12h168c6.6 0 12 5.4 12 12zm-12 72H108c-6.6 0-12 5.4-12 12v28c0 6.6 5.4 12 12 12h168c6.6 0 12-5.4 12-12v-28c0-6.6-5.4-12-12-12zm108-188.1V464c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V48C0 21.5 21.5 0 48 0h204.1C264.8 0 277 5.1 286 14.1L369.9 98c9 8.9 14.1 21.2 14.1 33.9zm-128-80V128h76.1L256 51.9zM336 464V176H232c-13.3 0-24-10.7-24-24V48H48v416h288z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t4. Przygotowanie i przes\u0142anie formularza\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tWype\u0142niamy i elektronicznie sk\u0142adamy odpowiedni formularz <a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/procedimientoini\/G229.shtml\">Form 100<\/a> dla IRPF, <a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/en_gb\/procedimientoini\/GF00.shtml\">Form 210<\/a> dla IRNR) w Urz\u0119dzie Skarbowym.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6daac7a7 animated-slow elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-invisible elementor-widget elementor-widget-icon-box\" data-id=\"6daac7a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-calendar-check\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M400 64h-48V12c0-6.627-5.373-12-12-12h-40c-6.627 0-12 5.373-12 12v52H160V12c0-6.627-5.373-12-12-12h-40c-6.627 0-12 5.373-12 12v52H48C21.49 64 0 85.49 0 112v352c0 26.51 21.49 48 48 48h352c26.51 0 48-21.49 48-48V112c0-26.51-21.49-48-48-48zm-6 400H54a6 6 0 0 1-6-6V160h352v298a6 6 0 0 1-6 6zm-52.849-200.65L198.842 404.519c-4.705 4.667-12.303 4.637-16.971-.068l-75.091-75.699c-4.667-4.705-4.637-12.303.068-16.971l22.719-22.536c4.705-4.667 12.303-4.637 16.97.069l44.104 44.461 111.072-110.181c4.705-4.667 12.303-4.637 16.971.068l22.536 22.718c4.667 4.705 4.636 12.303-.069 16.97z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t5. Potwierdzenie i dow\u00f3d z\u0142o\u017cenia wniosku\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tWy\u015blemy Ci pokwitowanie zg\u0142oszenia oraz podsumowanie wyniku (podatek do zap\u0142aty lub zwrot do otrzymania).\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5a47c90d elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"5a47c90d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_laptop&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Kluczowe terminy do zapami\u0119tania<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e6d6e08 elementor-invisible elementor-widget elementor-widget-icon-box\" data-id=\"6e6d6e08\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tPowr\u00f3t IRPF (rezydenci)\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tCo do zasady od pocz\u0105tku kwietnia do 30 czerwca roku nast\u0119puj\u0105cego po roku podatkowym.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29fe0512 elementor-invisible elementor-widget elementor-widget-icon-box\" data-id=\"29fe0512\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tZeznanie IRNR (Nierezydenci - Domniemany Doch\u00f3d)\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tPrzez ca\u0142y rok kalendarzowy nast\u0119puj\u0105cy po roku podatkowym (tj. zeznanie za 2024 r. zostanie z\u0142o\u017cone do 31 grudnia 2025 r.).\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4972f06b elementor-invisible elementor-widget elementor-widget-icon-box\" data-id=\"4972f06b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tZwrot IRNR (Nierezydenci - Dochody z najmu)\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tDeklaracje te s\u0105 sk\u0142adane corocznie, z terminem do 20 stycznia roku nast\u0119puj\u0105cego po okresie najmu.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b0bd0e elementor-widget elementor-widget-spacer\" data-id=\"3b0bd0e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8038a0b elementor-widget elementor-widget-text-editor\" data-id=\"8038a0b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Nota informacyjna: Zmiana grupowania kwartalnego na roczne w przypadku leasingu<\/strong><\/p><p>Zawiadomienie o sk\u0142adaniu o\u015bwiadcze\u0144 na formularzu 210, odpowiadaj\u0105cych dochodzom uzyskanym z najmu nieruchomo\u015bci uzyskanym od 2024 r.<\/p><p>Dla rozlicze\u0144 mi\u0119dzyokresowych od 2024 r. oraz w odniesieniu do dochod\u00f3w uzyskanych z najmu nieruchomo\u015bci okres grupowania <strong>zmienia si\u0119 z KWARTALNEGO na ROCZNY<\/strong>, w tym przypadku termin prezentacji i p\u0142atno\u015bci <strong>przypada na pierwsze dwadzie\u015bcia dni kalendarzowych miesi\u0105ca stycznia roku nast\u0119puj\u0105cego po rozliczeniu mi\u0119dzyokresowym<\/strong>.<\/p><p>Na przyk\u0142ad:<\/p><ol><li>Je\u015bli spe\u0142niasz wymagania dotycz\u0105ce grupowania i zdecydujesz si\u0119 na coroczne grupowanie dochod\u00f3w uzyskanych w 2024 r., termin na z\u0142o\u017cenie i op\u0142acenie formularza 210 up\u0142ywa w pierwszych dwudziestu dniach stycznia 2025 r. (w takim przypadku, je\u015bli chcesz r\u00f3wnie\u017c skierowa\u0107 p\u0142atno\u015b\u0107, termin na z\u0142o\u017cenie wniosku elektronicznego b\u0119dzie trwa\u0142 od 1 do 15 stycznia).<\/li><li>Je\u015bli zdecydujesz si\u0119 nie grupowa\u0107 corocznie, musisz zadeklarowa\u0107 ka\u017cde naliczone dochody osobno (tj. kiedy jest nale\u017cny lub w dniu poboru, je\u015bli wypada wcze\u015bniej), a w takim przypadku termin na z\u0142o\u017cenie i op\u0142acenie formularza 210 b\u0119dzie up\u0142ywa\u0142 w pierwszych dwudziestu dniach kalendarzowych w kwietniu, lipcu, pa\u017adzierniku i styczniu, w odniesieniu do przychod\u00f3w, kt\u00f3rych dzie\u0144 powstania jest zaliczony do analogicznego poprzedniego kwarta\u0142u kalendarzowego. Na przyk\u0142ad, je\u015bli kwota leasingu jest otrzymywana co miesi\u0105c, b\u0119dziesz musia\u0142 z\u0142o\u017cy\u0107 trzy formularze 210 (po jednym dla ka\u017cdej miesi\u0119cznej p\u0142atno\u015bci) i zap\u0142aci\u0107 kwot\u0119 odpowiadaj\u0105c\u0105 ka\u017cdemu z nich w okresie od 1 do 20 kwietnia 2024 r. Je\u015bli w takim przypadku chcesz zap\u0142aci\u0107 r\u00f3wnie\u017c za pomoc\u0105 polecenia zap\u0142aty, terminy na elektroniczne z\u0142o\u017cenie formularza samooceny 210 s\u0105 nast\u0119puj\u0105ce: od 1 kwietnia do 15 kwietnia, lipca, pa\u017adziernika lub stycznia.  <\/li><\/ol><p>Regulacje: Art. 2 i 5 zarz\u0105dzenia EHA\/3316\/2010 z dnia 17 grudnia 2010 r. zatwierdzaj\u0105cego m.in. formularz samooceny 210 podatku dochodowego dla nierezydent\u00f3w.<\/p><p>\u0179r\u00f3d\u0142o: <a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/en_gb\/todas-gestiones\/impuestos-tasas\/impuesto-sobre-renta-no-residentes\/modelo-210-irnr______a-no-residentes-permanente_\/nota-informativa-cambio-agrupacion-trimestral-arrendamiento.html\">Agencja Podatkowa AEAT: Notatka informacyjna: Zmiana grupowania kwartalnego na roczne w przypadku leasingu<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-109263c5 animated-slow elementor-invisible elementor-widget elementor-widget-button\" data-id=\"109263c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/fuster-associates.com\/pl\/kontakt\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Skontaktuj Si\u0119 Z Nami<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2f934842 e-flex e-con-boxed e-con e-parent\" data-id=\"2f934842\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2f1dccb5 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"2f1dccb5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Najcz\u0119stsze b\u0142\u0119dy i jak ich unika\u0107<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-552c3cf0 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"552c3cf0\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_laptop&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Wielu mi\u0119dzynarodowych w\u0142a\u015bcicieli nieruchomo\u015bci pope\u0142nia b\u0142\u0119dy, kt\u00f3re mog\u0105 skutkowa\u0107 grzywnami i dop\u0142atami.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-573e1546 elementor-widget elementor-widget-html\" data-id=\"573e1546\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<table>\r\n  <thead>\r\n    <tr>\r\n      <th>Cz\u0119sty b\u0142\u0105d <\/th>\r\n<th>Rozwi\u0105zanie Fuster &amp; Associates <\/th>\r\n    <\/tr>\r\n  <\/thead>\r\n  <tbody>\r\n    <tr>\r\n      <td>Niez\u0142o\u017cenie zeznania z powodu braku wiedzy, w szczeg\u00f3lno\u015bci IRNR dla domniemanego dochodu.<\/td>\r\n      <td>Z promocj\u0105 informujemy Ci\u0119 o Twoich obowi\u0105zkach od momentu zakupu nieruchomo\u015bci.<\/td>\r\n    <\/tr>\r\n    <tr>\r\n      <td>Nieprawid\u0142owe okre\u015blenie statusu rezydencji, prowadz\u0105ce do z\u0142o\u017cenia b\u0142\u0119dnego zeznania podatkowego.<\/td>\r\n      <td>Przeprowadzamy szczeg\u00f3\u0142ow\u0105 analiz\u0119 Twojej sytuacji osobistej, aby zapewni\u0107 prawid\u0142ow\u0105 klasyfikacj\u0119 podatkow\u0105.<\/td>\r\n    <\/tr>\r\n    <tr>\r\n      <td>Niedeklarowanie dochodu na ca\u0142ym \u015bwiecie jako rezydent podatkowy, co mo\u017ce prowadzi\u0107 do surowych kar.<\/td>\r\n      <td>Doradzimy Ci w zakresie um\u00f3w o unikaniu podw\u00f3jnego opodatkowania i pomo\u017cemy Ci prawid\u0142owo zebra\u0107 i zadeklarowa\u0107 wszystkie Twoje dochody.<\/td>\r\n    <\/tr>\r\n    <tr>\r\n      <td>B\u0142\u0119dy w obliczeniach podatkowych lub niezastosowanie prawid\u0142owych odlicze\u0144.<\/td>\r\n      <td>Nasz zesp\u00f3\u0142 ekspert\u00f3w maksymalizuje Twoje oszcz\u0119dno\u015bci podatkowe, stosuj\u0105c obowi\u0105zuj\u0105ce przepisy i wszystkie mo\u017cliwe ulgi.<\/td>\r\n    <\/tr>\r\n    <tr>\r\n      <td>Niedotrzymanie termin\u00f3w sk\u0142adania wniosk\u00f3w.<\/td>\r\n      <td>Zarz\u0105dzamy Twoim kalendarzem podatkowym, aby zawsze sk\u0142ada\u0107 zeznania podatkowe na czas, unikaj\u0105c wszelkiego rodzaju dodatkowych op\u0142at.<\/td>\r\n    <\/tr>\r\n  <\/tbody>\r\n<\/table>\r\n\r\n<style>\r\n  table {\r\n    width: 100%;\r\n    border-collapse: collapse;\r\n  }\r\n\r\n  th, td {\r\n    padding: 12px;\r\n    border: 1px solid #ccc;\r\n    text-align: left;\r\n  }\r\n\r\n  th {\r\n    background-color: #f2f2f2;\r\n  }\r\n\r\n  @media screen and (max-width: 600px) {\r\n    table, thead, tbody, th, td, tr {\r\n      display: block;\r\n    }\r\n\r\n    thead tr {\r\n      display: none;\r\n    }\r\n\r\n    tr {\r\n      margin-bottom: 1rem;\r\n      border: 1px solid #ddd;\r\n      padding: 10px;\r\n    }\r\n\r\n    td {\r\n      position: relative;\r\n      padding-left: 50%;\r\n      text-align: left;\r\n    }\r\n\r\n    td::before {\r\n      position: absolute;\r\n      top: 12px;\r\n      left: 12px;\r\n      width: 45%;\r\n      padding-right: 10px;\r\n      white-space: nowrap;\r\n      font-weight: bold;\r\n    }\r\n\r\n    td:nth-of-type(1)::before { content: \"Common Mistake\"; }\r\n    td:nth-of-type(2)::before { content: \"The Fuster & Associates Solution\"; }\r\n  }\r\n<\/style>\r\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c0485f9 animated-slow elementor-invisible elementor-widget elementor-widget-button\" data-id=\"2c0485f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/fuster-associates.com\/pl\/kontakt\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Popro\u015b o Porad\u0119 Podatkow\u0105<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-634dcb79 e-flex e-con-boxed e-con e-parent\" data-id=\"634dcb79\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6ef15ab3 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"6ef15ab3\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Korzy\u015bci p\u0142yn\u0105ce z profesjonalnego doradztwa od Fuster &amp; Associates<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-693da1e7 elementor-invisible elementor-widget elementor-widget-icon-box\" data-id=\"693da1e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tSpok\u00f3j Ducha\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tZostaw skomplikowan\u0105 biurokracj\u0119 podatkow\u0105 w r\u0119kach ekspert\u00f3w i unikaj stresu i zmartwie\u0144.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7ecc66e elementor-invisible elementor-widget elementor-widget-icon-box\" data-id=\"7ecc66e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tOszcz\u0119dzaj Pieni\u0105dze\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tZapewniamy, \u017ce nie zap\u0142acisz ani grosza wi\u0119cej ni\u017c to konieczne, optymalizuj\u0105c Twoje zeznanie podatkowe, aby zmaksymalizowa\u0107 oszcz\u0119dno\u015bci.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d4714dc elementor-invisible elementor-widget elementor-widget-icon-box\" data-id=\"5d4714dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tBezpiecze\u0144stwo i Zgodno\u015b\u0107 z Przepisami\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tGwarantujemy, \u017ce Twoje podatki zostan\u0105 z\u0142o\u017cone poprawnie i na czas, unikaj\u0105c ryzyka grzywien i kar ze strony Urz\u0119du Skarbowego\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a5da03 elementor-invisible elementor-widget elementor-widget-icon-box\" data-id=\"2a5da03\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tPrzejrzysta Komunikacja\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tPomo\u017cemy Ci w Twoim j\u0119zyku, wyja\u015bniaj\u0105c skomplikowane poj\u0119cia podatkowe w prosty i bezpo\u015bredni spos\u00f3b.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56e203e3 elementor-invisible elementor-widget elementor-widget-icon-box\" data-id=\"56e203e3\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tKompleksowe Doradztwo\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tJako Tw\u00f3j zaufany doradca w Hiszpanii oferujemy us\u0142ug\u0119, kt\u00f3ra wykracza poza zwyk\u0142e sk\u0142adanie zezna\u0144 podatkowych, obejmuj\u0105c wszystkie Twoje potrzeby prawne i podatkowe.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1cc090e2 animated-slow elementor-invisible elementor-widget elementor-widget-button\" data-id=\"1cc090e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/fuster-associates.com\/pl\/kontakt\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Popro\u015b o Porad\u0119 Podatkow\u0105<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-36cdf0ec e-flex e-con-boxed e-con e-parent\" data-id=\"36cdf0ec\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-db310d elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"db310d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_laptop&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Pozw\u00f3l nam zaj\u0105\u0107 si\u0119 tym procesem za Ciebie!<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-660d3f9 elementor-widget-mobile__width-inherit elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"660d3f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>W <strong data-start=\"3\" data-end=\"26\">Fuster &amp; Associates<\/strong> mamy zesp\u00f3\u0142 ekspert\u00f3w imigracyjnych z du\u017cym do\u015bwiadczeniem w przetwarzaniu <strong data-start=\"110\" data-end=\"142\">hiszpa\u0144skiego zeznania podatkowego<\/strong>. Wiemy, jak <strong data-start=\"159\" data-end=\"184\">unikn\u0105\u0107 typowych b\u0142\u0119d\u00f3w<\/strong> przy sk\u0142adaniu dokument\u00f3w, dbaj\u0105c o to, aby ka\u017cdy wniosek <strong data-start=\"240\" data-end=\"280\">spe\u0142nia\u0142 wszystkie niezb\u0119dne wymagania<\/strong>, aby zmaksymalizowa\u0107 szanse na zatwierdzenie. Od <strong data-start=\"323\" data-end=\"382\">zbierania dokument\u00f3w po sk\u0142adanie odwo\u0142a\u0144 w przypadku odmowy<\/strong>, zajmiemy si\u0119 wszystkim, aby\u015b m\u00f3g\u0142 cieszy\u0107 si\u0119 <strong data-start=\"427\" data-end=\"460\">nowym \u017cyciem w Hiszpanii bez stresu<\/strong>.  <\/p><p>Je\u015bli planujesz osiedli\u0107 si\u0119 w Hiszpanii w obszarach takich jak <strong data-start=\"521\" data-end=\"605\">San Juan de los Terreros, Pulp\u00ed, Los Alc\u00e1zares, La Zenia, Teulada i Finestrat<\/strong>, nasza firma posiada <strong data-start=\"620\" data-end=\"653\">strategicznie zlokalizowane biura<\/strong>, aby zapewni\u0107 Ci <strong data-start=\"676\" data-end=\"710\">spersonalizowan\u0105 i blisk\u0105 obs\u0142ug\u0119<\/strong>. Posiadamy <strong data-start=\"720\" data-end=\"742\">dog\u0142\u0119bn\u0105 wiedz\u0119<\/strong> na temat procedur konsularnych i administracyjnych specyficznych dla ka\u017cdego regionu, co zapewnia <strong data-start=\"825\" data-end=\"857\">sprawny i skuteczny proces.<\/strong> <\/p><p>W <strong data-start=\"865\" data-end=\"888\">Fuster &amp; Associates<\/strong> nasz zesp\u00f3\u0142 <strong data-start=\"902\" data-end=\"929\">specjalist\u00f3w ds. imigracji<\/strong> b\u0119dzie Ci\u0119 wspiera\u0142 <strong data-start=\"947\" data-end=\"980\">na ka\u017cdym etapie procesu<\/strong>, aby zagwarantowa\u0107 pomy\u015blne rozpatrzenie wniosk<strong data-start=\"1025\" data-end=\"1069\">u. Od przygotowania dokument\u00f3w po obs\u0142ug\u0119 odwo\u0142a\u0144,<\/strong> zajmiemy si\u0119 wszystkim, aby\u015b m\u00f3g\u0142 spokojnie rozpocz\u0105\u0107 nowe \u017cycie w Hiszpanii. <\/p><p>\u2709\ufe0f <strong>Skontaktuj si\u0119 z nami ju\u017c dzi\u015b<\/strong> i zacznij \u017cy\u0107 swoim nowym \u017cyciem w Hiszpanii z pe\u0142nym prawnym spokojem, kt\u00f3rego potrzebujesz.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-591091ab animated-slow elementor-invisible elementor-widget elementor-widget-button\" data-id=\"591091ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/fuster-associates.com\/pl\/kontakt\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Zarezerwuj Konsultacj\u0119<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6f35df98 e-flex e-con-boxed e-con e-parent\" data-id=\"6f35df98\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-469021eb elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"469021eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">FAQS<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-34ad7606 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"34ad7606\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_laptop&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Cz\u0119sto zadawane pytania <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4051f8b7 elementor-invisible elementor-widget elementor-widget-n-accordion\" data-id=\"4051f8b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1070\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1070\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h4 class=\"e-n-accordion-item-title-text\"> Posiadam nieruchomo\u015b\u0107 do u\u017cytku osobistego i nie wynajmuj\u0119 jej. Czy musz\u0119 z\u0142o\u017cy\u0107 deklaracj\u0119?  <\/h4><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-left\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M34.52 239.03L228.87 44.69c9.37-9.37 24.57-9.37 33.94 0l22.67 22.67c9.36 9.36 9.37 24.52.04 33.9L131.49 256l154.02 154.75c9.34 9.38 9.32 24.54-.04 33.9l-22.67 22.67c-9.37 9.37-24.57 9.37-33.94 0L34.52 272.97c-9.37-9.37-9.37-24.57 0-33.94z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1070\" class=\"elementor-element elementor-element-44613bbd e-flex e-con-boxed e-con e-child\" data-id=\"44613bbd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2887367c elementor-widget elementor-widget-text-editor\" data-id=\"2887367c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Tak, jest to obowi\u0105zkowe. Nierezydenci musz\u0105 co roku zg\u0142asza\u0107 swoj\u0105 nieruchomo\u015b\u0107 (IRNR), nawet je\u015bli nie jest ona wynajmowana. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1071\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1071\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h4 class=\"e-n-accordion-item-title-text\"> Jaka jest kluczowa r\u00f3\u017cnica mi\u0119dzy IRPF a IRNR? <\/h4><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-left\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M34.52 239.03L228.87 44.69c9.37-9.37 24.57-9.37 33.94 0l22.67 22.67c9.36 9.36 9.37 24.52.04 33.9L131.49 256l154.02 154.75c9.34 9.38 9.32 24.54-.04 33.9l-22.67 22.67c-9.37 9.37-24.57 9.37-33.94 0L34.52 272.97c-9.37-9.37-9.37-24.57 0-33.94z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1071\" class=\"elementor-element elementor-element-2c1a7434 e-flex e-con-boxed e-con e-child\" data-id=\"2c1a7434\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-148f205b elementor-widget elementor-widget-text-editor\" data-id=\"148f205b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>IRPF jest przeznaczony dla rezydent\u00f3w (opodatkowanych od dochod\u00f3w na ca\u0142ym \u015bwiecie). IRNR jest przeznaczony dla nierezydent\u00f3w (opodatkowany tylko od dochod\u00f3w z Hiszpanii). <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1072\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1072\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h4 class=\"e-n-accordion-item-title-text\"> Pochodz\u0119 z Wielkiej Brytanii. Czy mog\u0119 odliczy\u0107 koszty wynajmu? <\/h4><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-left\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M34.52 239.03L228.87 44.69c9.37-9.37 24.57-9.37 33.94 0l22.67 22.67c9.36 9.36 9.37 24.52.04 33.9L131.49 256l154.02 154.75c9.34 9.38 9.32 24.54-.04 33.9l-22.67 22.67c-9.37 9.37-24.57 9.37-33.94 0L34.52 272.97c-9.37-9.37-9.37-24.57 0-33.94z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1072\" class=\"elementor-element elementor-element-7c16a9f4 e-flex e-con-boxed e-con e-child\" data-id=\"7c16a9f4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2fce5a9f elementor-widget elementor-widget-text-editor\" data-id=\"2fce5a9f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Nie. Rezydenci spoza UE\/EOG (w tym Wielkiej Brytanii) nie mog\u0105 odliczy\u0107 wydatk\u00f3w i s\u0105 opodatkowani od dochodu brutto. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1073\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1073\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h4 class=\"e-n-accordion-item-title-text\"> Co si\u0119 stanie, je\u015bli nie z\u0142o\u017c\u0119 zeznania podatkowego? <\/h4><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-left\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M34.52 239.03L228.87 44.69c9.37-9.37 24.57-9.37 33.94 0l22.67 22.67c9.36 9.36 9.37 24.52.04 33.9L131.49 256l154.02 154.75c9.34 9.38 9.32 24.54-.04 33.9l-22.67 22.67c-9.37 9.37-24.57 9.37-33.94 0L34.52 272.97c-9.37-9.37-9.37-24.57 0-33.94z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1073\" class=\"elementor-element elementor-element-609b5d0 e-flex e-con-boxed e-con e-child\" data-id=\"609b5d0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-66b19fae elementor-widget elementor-widget-text-editor\" data-id=\"66b19fae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Nara\u017casz si\u0119 na kontrole ze strony Urz\u0119du Skarbowego z grzywnami, dop\u0142atami i odsetkami za zw\u0142ok\u0119.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1074\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1074\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h4 class=\"e-n-accordion-item-title-text\"> Sk\u0105d mam wiedzie\u0107, czy jestem rezydentem podatkowym w Hiszpanii? <\/h4><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-left\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M34.52 239.03L228.87 44.69c9.37-9.37 24.57-9.37 33.94 0l22.67 22.67c9.36 9.36 9.37 24.52.04 33.9L131.49 256l154.02 154.75c9.34 9.38 9.32 24.54-.04 33.9l-22.67 22.67c-9.37 9.37-24.57 9.37-33.94 0L34.52 272.97c-9.37-9.37-9.37-24.57 0-33.94z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1074\" class=\"elementor-element elementor-element-647b8439 e-flex e-con-boxed e-con e-child\" data-id=\"647b8439\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c58c99d elementor-widget elementor-widget-text-editor\" data-id=\"7c58c99d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tG\u0142\u00f3wnie, je\u015bli sp\u0119dzasz w Hiszpanii ponad 183 dni w roku lub je\u015bli Twoje g\u0142\u00f3wne zainteresowania gospodarcze znajduj\u0105 si\u0119 tutaj. Przeanalizujemy Twoj\u0105 spraw\u0119.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1075\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1075\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h4 class=\"e-n-accordion-item-title-text\"> Czy mog\u0119 z\u0142o\u017cy\u0107 zeznanie podatkowe w Hiszpanii za granic\u0105? <\/h4><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-left\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M34.52 239.03L228.87 44.69c9.37-9.37 24.57-9.37 33.94 0l22.67 22.67c9.36 9.36 9.37 24.52.04 33.9L131.49 256l154.02 154.75c9.34 9.38 9.32 24.54-.04 33.9l-22.67 22.67c-9.37 9.37-24.57 9.37-33.94 0L34.52 272.97c-9.37-9.37-9.37-24.57 0-33.94z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1075\" class=\"elementor-element elementor-element-4aeacf79 e-flex e-con-boxed e-con e-child\" data-id=\"4aeacf79\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1c7a43f elementor-widget elementor-widget-text-editor\" data-id=\"1c7a43f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tTak, zw\u0142aszcza dla nierezydent\u00f3w. Nasz zesp\u00f3\u0142 zarz\u0105dza ca\u0142ym procesem zdalnie.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Posiadam nieruchomo\\u015b\\u0107 do u\\u017cytku osobistego i nie wynajmuj\\u0119 jej. Czy musz\\u0119 z\\u0142o\\u017cy\\u0107 deklaracj\\u0119?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Tak, jest to obowi\\u0105zkowe. Nierezydenci musz\\u0105 co roku zg\\u0142asza\\u0107 swoj\\u0105 nieruchomo\\u015b\\u0107 (IRNR), nawet je\\u015bli nie jest ona wynajmowana.\"}},{\"@type\":\"Question\",\"name\":\"Jaka jest kluczowa r\\u00f3\\u017cnica mi\\u0119dzy IRPF a IRNR?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"IRPF jest przeznaczony dla rezydent\\u00f3w (opodatkowanych od dochod\\u00f3w na ca\\u0142ym \\u015bwiecie). IRNR jest przeznaczony dla nierezydent\\u00f3w (opodatkowany tylko od dochod\\u00f3w z Hiszpanii).\"}},{\"@type\":\"Question\",\"name\":\"Pochodz\\u0119 z Wielkiej Brytanii. Czy mog\\u0119 odliczy\\u0107 koszty wynajmu?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Nie. Rezydenci spoza UE\\\/EOG (w tym Wielkiej Brytanii) nie mog\\u0105 odliczy\\u0107 wydatk\\u00f3w i s\\u0105 opodatkowani od dochodu brutto.\"}},{\"@type\":\"Question\",\"name\":\"Co si\\u0119 stanie, je\\u015bli nie z\\u0142o\\u017c\\u0119 zeznania podatkowego?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Nara\\u017casz si\\u0119 na kontrole ze strony Urz\\u0119du Skarbowego z grzywnami, dop\\u0142atami i odsetkami za zw\\u0142ok\\u0119.\"}},{\"@type\":\"Question\",\"name\":\"Sk\\u0105d mam wiedzie\\u0107, czy jestem rezydentem podatkowym w Hiszpanii?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"G\\u0142\\u00f3wnie, je\\u015bli sp\\u0119dzasz w Hiszpanii ponad 183 dni w roku lub je\\u015bli Twoje g\\u0142\\u00f3wne zainteresowania gospodarcze znajduj\\u0105 si\\u0119 tutaj. Przeanalizujemy Twoj\\u0105 spraw\\u0119.\"}},{\"@type\":\"Question\",\"name\":\"Czy mog\\u0119 z\\u0142o\\u017cy\\u0107 zeznanie podatkowe w Hiszpanii za granic\\u0105?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Tak, zw\\u0142aszcza dla nierezydent\\u00f3w. Nasz zesp\\u00f3\\u0142 zarz\\u0105dza ca\\u0142ym procesem zdalnie.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2bfa161b animated-slow elementor-invisible elementor-widget elementor-widget-button\" data-id=\"2bfa161b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/fuster-associates.com\/pl\/kontakt\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Zarezerwuj Konsultacj\u0119<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-120e07b1 e-flex e-con-boxed e-con e-parent\" data-id=\"120e07b1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;background_motion_fx_translateX_effect&quot;:&quot;yes&quot;,&quot;background_motion_fx_translateX_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:4,&quot;sizes&quot;:[]},&quot;background_motion_fx_translateX_affectedRange&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:0,&quot;end&quot;:100}},&quot;background_motion_fx_devices&quot;:[&quot;widescreen&quot;,&quot;desktop&quot;,&quot;laptop&quot;,&quot;tablet_extra&quot;,&quot;tablet&quot;,&quot;mobile_extra&quot;,&quot;mobile&quot;]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3a08df23 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"3a08df23\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Na naszym blogu<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-667b0e15 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"667b0e15\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Sprawd\u017a posty zwi\u0105zane z Rozliczenie Podatku Dochodowego od Os\u00f3b Fizycznych<\/h3>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-29ee735c e-flex e-con-boxed e-con e-child\" data-id=\"29ee735c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-35d87695 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data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3c24b45b elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"3c24b45b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/fuster-associates.com\/pl\/blog\/5-najczestszych-bledow-podatkowych-dla-obcokrajowcow-w-hiszpanii-i-jak-ich-uniknac\/\">\n\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/fuster-associates.com\/wp-content\/uploads\/elementor\/thumbs\/man-mobile-people-background-business-r1anaic8qgdlp8fzxo76jywhhln7lvstm4vl2anj8s.jpg\" title=\"Young man working at workplace with mobile phone.\" alt=\"Young man working at workplace with mobile phone.\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-69c0a90f e-con-full e-flex e-con e-child\" data-id=\"69c0a90f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5ebef761 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"5ebef761\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/fuster-associates.com\/pl\/blog\/5-najczestszych-bledow-podatkowych-dla-obcokrajowcow-w-hiszpanii-i-jak-ich-uniknac\/\">5 najcz\u0119stszych b\u0142\u0119d\u00f3w podatkowych dla obcokrajowc\u00f3w w Hiszpanii i jak ich unikn\u0105\u0107<\/a><\/h5>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-40a01e58 elementor-widget elementor-widget-post-info\" data-id=\"40a01e58\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-383de1d elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-calendar\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M12 192h424c6.6 0 12 5.4 12 12v260c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V204c0-6.6 5.4-12 12-12zm436-44v-36c0-26.5-21.5-48-48-48h-48V12c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v52H160V12c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v52H48C21.5 64 0 85.5 0 112v36c0 6.6 5.4 12 12 12h424c6.6 0 12-5.4 12-12z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>13 lutego, 2025<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f492e8c elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"7f492e8c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t\t<p>Inwestowanie lub mieszkanie w Hiszpanii wi\u0105\u017ce si\u0119 z pewnymi obowi\u0105zkami podatkowymi. Wielu obcokrajowc\u00f3w pope\u0142nia b\u0142\u0119dy wynikaj\u0105ce z braku wiedzy na[...]\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"21451\" class=\"elementor elementor-21451 swiper-slide e-loop-item e-loop-item-20508 post-20508 post type-post status-publish format-standard has-post-thumbnail hentry category-deklaracja-podatkowa-dla-nierezydentow category-deklaracja-podatkowa-dochodow-osobistych category-ibi-pl category-podatek-od-przeniesienia-nieruchomosci category-rejestracja-w-urzedach-podatkowych\" data-elementor-post-type=\"elementor_library\" role=\"group\" aria-roledescription=\"slide\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-79bfae9e e-flex e-con-boxed e-con e-parent\" data-id=\"79bfae9e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3c24b45b elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"3c24b45b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/fuster-associates.com\/pl\/blog\/5-kluczowych-koncepcji-podatkowych-przy-kupnie-lub-inwestowaniu-w-hiszpanii\/\">\n\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/fuster-associates.com\/wp-content\/uploads\/elementor\/thumbs\/5-Key-Tax-Concepts-When-Buying-or-Investing-in-Spain-r0yskst5wtcthw6mizlmfxyj2zjxvxvokqfwctm2i4.png\" title=\"5 Key Tax Concepts When Buying or Investing in Spain\" alt=\"5 Key Tax Concepts When Buying or Investing in Spain\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-69c0a90f e-con-full e-flex e-con e-child\" data-id=\"69c0a90f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5ebef761 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"5ebef761\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/fuster-associates.com\/pl\/blog\/5-kluczowych-koncepcji-podatkowych-przy-kupnie-lub-inwestowaniu-w-hiszpanii\/\">5 Kluczowych Koncepcji Podatkowych przy Kupnie lub Inwestowaniu w Hiszpanii<\/a><\/h5>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-40a01e58 elementor-widget elementor-widget-post-info\" data-id=\"40a01e58\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-383de1d elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-calendar\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M12 192h424c6.6 0 12 5.4 12 12v260c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V204c0-6.6 5.4-12 12-12zm436-44v-36c0-26.5-21.5-48-48-48h-48V12c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v52H160V12c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v52H48C21.5 64 0 85.5 0 112v36c0 6.6 5.4 12 12 12h424c6.6 0 12-5.4 12-12z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>3 lutego, 2025<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f492e8c elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"7f492e8c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t\t<p>Je\u015bli jeste\u015b cudzoziemcem rozwa\u017caj\u0105cym zakup nieruchomo\u015bci lub inwestowanie w Hiszpanii, wa\u017cne jest, aby zrozumie\u0107 podstawowe aspekty podatkowe, kt\u00f3re mog\u0105 wp\u0142yn\u0105\u0107[...]\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Wszystko, co Musisz Wiedzie\u0107 o Hiszpa\u0144skim Zeznaniu Podatkowym Rozliczenie Podatku Dochodowego od Os\u00f3b Fizycznych (IRPF i IRNR) w Hiszpanii Posiadanie nieruchomo\u015bci w Hiszpanii wi\u0105\u017ce si\u0119 z wa\u017cnymi obowi\u0105zkami podatkowymi, w tym ze z\u0142o\u017ceniem zeznania podatkowego. Zar\u00f3wno rezydenci, jak i nierezydenci musz\u0105 si\u0119 do tego dostosowa\u0107, a nieprzestrzeganie tego mo\u017ce prowadzi\u0107 do kar. W Fuster &amp; [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":33809,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"content-type":"","_sitemap_exclude":false,"_sitemap_priority":"","_sitemap_frequency":"","footnotes":""},"class_list":["post-24383","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Rozliczenie Podatku Dochodowego w Hiszpanii - Fuster &amp; Associates<\/title>\n<meta name=\"description\" content=\"Profesjonalne us\u0142ugi podatkowe w Hiszpanii dla rezydent\u00f3w i nierezydent\u00f3w. 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