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מדרגות מס רכישה 2014-2013 – רכישת דירה – עורך דין דורון אהרוני - דורון אהרוני מדרגות מס הרכישה בעסקת רכישת דירה, משתנות מעסקה לעסקה. מס הרכישה מהווה לעיתים אחוז משמעותי ממחיר הדירה, במיוחד לאור העדכון מיום ה-6.5.13 – חוק מיסוי מקרקעין (שבח ורכישה)(תיקון מס. 75 והוראת שעה), שהאריך את הוראת השעה לעניין מדרגות מס הרכישה מה-5 במאי 2013 – ועד ה-31 בדצמבר 2014 ולאור השינויים במיסוי מקרקעין כגון במיסוי דירות יוקרה ורכישה של תושבי חוץ לאור החוק לשינוי סדרי עדיפויות (תיקוני חקיקה להשגת יעדי התקציב לשנים 2013-2014), התשע"ג – 2013 – חוק ההסדרים 2013-2014 אשר אושר בקריאה שניה ושלישית ביום ה-29 ביולי 2013, והעדכון האחרון למדרגות מס הרכישה מכח הוראת ביצוע 1/2014 מיום ה-16 בינואר 2014. בתכנון מס נכון, ניתן לצמצם במקרים מסויימים באופן משמעותי בתשלום מס הרכישה, ולחסוך בכך עשרות ולפעמים מאות אלפי שקלים, בכפוף כמובן לדין הקיים ולמחיר הדירה. עם רכישת דירה קיים תשלום מס רכישה, המשתנה בהתאם למחיר הדירה, ובמיוחד לעצם היותה של הדירה דירתו היחידה של הקונה, או דירה נוספת. מדרגות מס רכישה מתעדכנות, בהתאם לתיקון בחוק, אחת לשנה. דוגמא שיעור מס הרכישה על נכסים אחרים – שאינם דירת מגורים 1.

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