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052-8878-575

?האם ניתן לקזז הוצאות שכר דירה מהכנסות שכר דירה

צרו אתנו קשר בטלפון הישיר – 05288-78575

לקבלת מידע וקביעת פגישת ייעוץ בנושאי מס הכנסה.

יש לי דירה שאני משכיר ומקבל עליה דמי שכירות, במקביל אני שוכר דירה אחרת למגורי, האם ניתן לקזז את הוצאות השכירות מהכנסות השכירות החייבות?

.התשובה לשאלה זו היא : לא. לא ניתן לקזז את דמי השכירות של הדירה אותה שוכרים, מדמי השכירות של הדירה שאותה משכירים

.במידה ודמי השכירות שמקבלים נמוכים מתקרת הפטור אזי יש פטור ממס

.אולם במידה ודמי השכירות עובדים את תקרת הפטור הם יהיו חייבים במס

חריג לכך הוא מצב המתואר בסעיף 17(12) לפקודה כאשר אדם משכיר את דירתו ושוכר דירה אחרת וזאת בשל מעבר למקום המרוחק מדירתו

.לשם עבודה או עיסוק חדש. עם זאת, הקיזוז במצב זה אפשרי למשל 5 שנים בלבד

.לפרטים נוספים וייעוץ בנושא פנו למשרדנו

שור רואי חשבון

לפגישת ייעוץ לחץ פה

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