Porez na prenos apsolutnih prava u slučaju kupovine vozila na javnoj prodaji (licitaciji) se naplaćuje u iznosu od 2,5% shodno članu 24. Zakona o imovini.
Poreski obveznik je prema član 25. Zakona o imovini u ovom slučaju kupac za razliku od klasične kupoprodaje vozila gde je po Zakonu o imovini poreski obveznik prodavac, iako često u praksi taj porez shodno kuopoprodajnom ugovoru pada na teret kupca.
Kada je u pitanju visina poreza na prenos apsolutnih prava u slučaju kupovine vozilana licitaciji, isti zavisi od toga kako će konkretni slučaj posmatrati poreska služba ali se najčešće uzima kataloška vrednost vozila naravno ako je ona veća od postignute cene na licitaciji.
Nadamo se da smo vam bili od pomoći.
Pravni tim "Budi u pravu"
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