תיקון 74 לחוק מסמק לאחר קריאה שניה ושלישית

Home תמ"א 38 חקיקה תמ"א 38 תיקון 74 לחוק מסמק לאחר קריאה שניה ושלישית

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By Adsystem חקיקה תמ"א 38 9 אוגוסט, 2012

אושר פטור ממס שבח בעסקאות פינוי בינוי לפי תמ”א 38/2 (תיקון מס’ 2 לתמ”א 38). ביום 24.7.12 עברה בכנסת בקריאה שנייה ושלישית הצעת חוק לתיקון חוק מיסוי מקרקעין המעגנת לראשונה באופן רשמי את הפטור ממס שבח בעסקאות פינוי בינוי לפי תמ”א 38/2. עד היום, בעסקאות פינוי בינוי לפי תמ”א 38/2 נדרשו המוכרים (בעלי הדירות) בהסכם עם היזם לנצל את הפטור האישי המגיע להם ממס שבח בכדי שלא יחול עליהם מס שבח בגין ההתקשרות עם היזם. הבעיה העיקרית במתווה הזה הייתה שלעיתים בעלי דירות סירבו “לבזבז” את הפטור האישי, או, חמור מכך, לעיתים חלק מבעלי הדירות כבר ניצלו את הפטור האישי כך שגם אם רצו בכך לא היו זכאים לבקש פטור נוסף. במקרה כזה, היזם נדרש לשלם במקומם את מס השבח, דבר שהכביד על העסקה ובמקרים מסוימים אף עלול לייתר אותה מבחינה כלכלית. כעת נקבע בחוק פטור מיוחד לעסקת תמ”א 38/2, שאינו תלוי ואינו בא במקום הפטור האישי העומד לכל מוכר דירה עפ”י החוק הכללי, כך שיזמים אינם נדרשים עוד לחייב בהסכם את בעלי הדירות לנצל את הפטור האישי.

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